Insertion of new section 197A

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..... 97, the following section shall be inserted with effect from the 1st day of June, 1982, namely :- "197A. No deduction to be made in certain in cases. - (1) Notwithstanding anything contained .....

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..... and verified in the prescribed manner to the effect that his estimated total income of the previous year in which such income is to be included in computing his total income will be less than the min .....

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