I. T. AS NOS. 1684/ KB OF 1982-83 AND 2031/ KB TO 2033/ KB OF 1984-85 versus I. T. AS NOS. 1684/ KB OF 1982-83 AND 2031/ KB TO 2033/ KB OF 1984-85,
Section 49 and the first schedule, Part I, Para A, Provo (D), read both Para A and Section 49 together, there is no dispute between the two provisions Exemption Exemption Procedure Only Exempt Is acceptable to calculate the average tax rate, which is against the straight deduction method.
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