Amendment of Section 114

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..... ot;and super tax", wherever they occur, shall be omitted; (ii) in clause (b)- (a) in sub clause (i), the words "and the average rate of super tax respectively" shall be omitted; ( .....

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..... t of income tax so calculated, whichever is less."; and (c) the words "and three fourths of the average rate of super tax respectively", "and one half of the average rate of supe .....

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