Amendment of Section 109

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..... (a) of clause (i), the words "and super tax" shall be omitted and for the words "any super tax", the words "any income tax" shall be substituted; (ii) after clause (ii .....

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..... ;'; (iii) in clause (iii), to sub clause (4)(a), the following proviso shall be added, namely : 'Provided that in the case of such company, not being a trading company, sub clause (a) shall have e .....

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