Amendment of section 2

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..... inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1962, namely :- "(va) any sum chargeable to income-tax under clause (iiia) of section 28;"; (b) after sub-clause (va), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1967, namely :- "(vb) any sum chargeable to i .....

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