Amendment of section 13.

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..... n aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be;"; (ii) in clause (d), the word "person," shall be omitted; (iii) in clause (e), the brackets and letter "(b)," shall be omitted. - Clause 8 of the Bill seeks to amend section 13 of the Income-tax Act relating to section 11 not to apply in certain cases. Sub-section (3) of section 13 specifies .....

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