Report No. 12
Chapter XXVI
Miscellaneous
A.-Miscellaneous provisions.
319. Bar of double taxation under the Act.-
Income which has once been charged to income-tax or super-tax in the hands of any person for any assessment year or shall not be charged again to income-tax or super-tax as the case may be, in the hands of the same person, either for the same assessment year or for a different assessment year.
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