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Report No. 12

102. Applicability of provisions to super-tax.-

(1) All the provisions of this Act relating to the charge, assessment, collection and recovery of income-tax shall apply, so far as may be and save as otherwise provided, to the charge, assessment, collection and recovery of super-tax.

[Section 58(1), part]

(2) Save as expressly provided in any other section in this Chapter, the provisions of sections 3, 167, 174 (a)(i) and (ii), 188 and 200 (1) [section 3, section 19, section 20, and First Proviso to sub-section (1) of section 41, section 8, 3rd proviso] and of Chapters VII and VIII and sections 295 and 311, and rule 3(c)(ii) of the First Schedule [chapters relating to income on which no income-tax is payable and rebate of income-tax] shall not apply to the charge, assessment, collection and recovery of super-tax.

[Section 58(1), part] (VII)







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