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Share of member of association of persons or body of individuals in income of association or body.

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..... ns or body of individuals) in respect of his share in the income of the association of persons or body of individuals computed in the manner provided in section 309, except in a case referred to in sub-section (2). (2) Where no income-tax is chargeable on the total income of the association of persons or body of individuals, the share of a member computed as aforesaid shall be chargeable to tax a .....

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