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[Cites 0, Cited by 3] [Section 2(1)] [Section 2] [Entire Act]

British India - Subsection

Section 2(1)(a) in The Government Trading Taxation Act, 1926

(a)to taxation under the Indian Income- tax Act, 1922 , (11 of 1922 ) in the same manner and to the same extent as in the like case a company would be liable;