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Insertion of new section 167A

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..... e shares of members unknown. (1) Where the individual shares of the members of an association of persons (other than a Company or co-operative society) in the income of such association are indeterminate or unknown, tax shall be charged on the total income of the association at the maximum marginal rate. (2) Where the individual shares of the members of an association of persons (other than a comp .....

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