Amendment of section 115A.

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..... places where they occur, shall be omitted; (ii) in the long line, for clause (BA), the following clause shall be substituted, namely:- (BA) the amount of income-tax calculated on the amount of income by way of interest referred to in,- (i) sub-clause (iia), if any, included in the total income, at the rate of five per cent.; (ii) sub-clause (iiaa) or sub-clause (iiab) or sub-clause ( .....

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