Amendment of section 40

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..... (a), after sub-clause (ii),- (a) the following Explanation shall be inserted, namely:- "Explanation 1 - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, .....

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..... on 2- For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, any sum paid on account of any rate or tax levied includes any sum eligible for relief of tax under se .....

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