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General provisions relating to taxes imposed under sections 5, 6 and 7

Subject to this Ordinance, the tax imposed under Sections 5, 6 and 7 shall be a final tax on the amount in respect of which the tax is imposed and- (a) such amount shall not be chargeable to tax under any head of income in computing the taxable income of the person who derives it for any tax year; (b) no deduction shall be allowable under ...


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