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Amendment of section 2.

tion 2, the following Explanation shall be inserted, namely:- Explanation 2A.-In the case of an amalgamated company, the accumulated profits, whether capitalised or not, or loss, as the case may be, s .....

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, the following sub-clause shall be inserted, namely:- (xviib) any compensation or other payment referred to in clause (xi) of sub-section (2) of section 56; ; (ii) in clause (42A),- (A) in Explanatio .....

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