Amendment of section 439.

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Full Text of the Document

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....substituted; (iii) after clause (f), the following clause shall be inserted, namely:-- "(g) income referred to in section 195(1)(b).". (b) after sub-section (13), the following sub-section shall be inserted, namely:-- "(13A) Where additional income-tax is paid in accordance with section 267(5)(ii), the income on which such additional income-tax is paid shall not form ....