Amendment of section 2

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..... the Income-tax Act,- (a) in clause (1A), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 as so numbered, the following Explanation shall be inserted with effect .....

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..... clause (b) shall not be agricultural income;"; (b) in clause (19AA), in Explanation 4, for the words, brackets and figures "the conditions specified in sub-clauses (i) to (vii) of this clause, to th .....

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