Property owned by co-owners

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..... nd lands appurtenant thereto is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall not in respect of such property be assessed as an associatio .....

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..... ch person is individually entitled to the relief provided in that sub-section.] ----------------------------------- Notes:- 1. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. .....

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