Substitution of now sections for section 167A (Omitted)

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....sp;before it was read as, "66. Substitution of now sections for section 167A In Chapter XV of the Income-tax Act, for the sub-heading "DD .- Association of persons-special cases", and section 167A below it, the following shall be substituted, namely ;- "DD .- Firms, association of persons and body of individuals 167A. Charge of tax in the case of a firm. ....

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....f persons or body of individuals as aforesaid [not being a case falling under sub-section (1)], the total income of any member thereof for the previous year (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of an individual under the Finance Act of the relevant year, tax shall be charged on the total income of the association ....