727/CBDT.

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..... elevant to assessment year 1974-75 has atleast one member whose total income exceeds Rs.5,000. In other category of cases also the status of the assessee has got a definite bearing on the calculation of tax. 2. Various instances have come to the notice of the Board where in the absence of any specific mention regarding the nature and status of the assessee, incorrect rate of tax has been applied .....

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