Amendment of section 86

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Full Text of the Document

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....e substituted, namely :- "(v) if the assessee is a member of an association of persons or a body of individuals (other than a company or a cooperative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India), his share in the income of the association or body computed in the manner pro....