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Insertion of new Chapter XII-F

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Full Text of the Document

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....NTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS 115U. Tax on income in certain cases.- (1) Notwithstanding anything contained in any other provisions of this Act, any income received by a person out of investments made in a venture capital company or venture capital fund shall be chargeable to income-tax in the same manner as if it were the income received by such person had he....

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