Amendment of section 222

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..... ) of section 222 of the Income-tax Act, the following Explanation shall be inserted at the end, namely: - "Explanation.-For the purposes of this sub-section, the aasessee's movable or immovable .....

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..... o his minor child or his son's minor child is concerned, it shall, even after the date of attainment of majority by such minor child or son's minor child, as the case may be, continue to be includ .....

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