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INCOME TAX (ARRANGEMENTS WITH THE STATES) ACT 1978 No. 87 of 1978 - SECT 43
Employers other than group employers
43. Section 221G of the Principal Act is amended by adding at the end thereof
the following sub-section:
''(7) In this section, 'deduction' includes a deduction under a State income
tax law or under section 78 of the Income Tax (Arrangements with the States)
Act 1978.''.
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