Amendment of section 40

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..... sub-clause (ia),— (a) for the portion beginning with the words "has not been paid,—" and ending with the words "the last day of the previous year", the words, brackets and figures "has not been paid o .....

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..... owed as a deduction in computing the income of the previous year in which such tax has been paid.". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation .....

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