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   Special provisions relating to avoidance of tax


Chapter Xi was omitted by the Finance Act, 1987, w.e.f. 1-4-1998. Sections 95 to 103 relating to super-tax were omitted by the Finance Act, 1965, w.e.f. 1-4-1965 and sections 104 to 109 were omitted by the Finance Act, 1987, w.e.f. 1-4-1988