Amendment of Section 2

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..... ax Act, in section 2, with effect from the 1st day of June, 1976, - (a) after clause (28), the following clause shall be inserted, namely :- '(28A) "interest" means interest payable in a .....

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..... section 164", the words, figures and letters "in a case not falling under section 115A or section 115B or section 164" shall be substituted; (ii) for the words and figures "in a .....

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