Amendment of section 16

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....tion 16. In section 16 of the Companies (Profits) Surtax Act, with effect from the 1st day of October, 1984,-- (a) in sub-section (1), the following Explanation shall be inserted at the en....

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....section 125 or under sub-section (1) of section 125A of the Income-tax Act as applied by section 18 of this Act."; (b) for sub-section (2), the following sub-section shall be substituted, nam....