Amendment of section 2

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..... tion 2 of the Income-tax Act,- (a) in clause (29C), after the words "in the case of an individual", the words "association' of persons or, as the case may be, body of individuals& .....

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..... section 195, the rate or rates of income-tax specified in section 115A or the rate or rates of income-tax specified in this behalf in the Finance Act of the relevant year, whichever is applicable;&qu .....

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