Amendment of Section 293A

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..... in sub-section (1), after the words "or in regard to the whole or part of the income of such class of persons", the following words shall be inserted and shall be deemed always to have been .....

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..... st day of April, 1993."; (b) for Explanation occurring at the end, the following Explanation shall be substituted and shall be deemed always to have been substituted with effect from the 1st da .....

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