Amendment of section 45.

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..... (j), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1957, namely: (k) the Reserve Bank of India incorporate .....

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..... the aforesaid section so as to provide that tax shall not be levied in respect of net wealth of the Reserve Bank of India. This amendment will take effect retrospectively from 1st April, 1957, and .....

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