Application of this Chapter to certain persons.

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..... under the heading "C.-Deductions in respect of certain incomes"; or 2[(b) section 10AA; or (c) section 35AD.] (2) The provisions of this Chapter shall not apply to an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 .....

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