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vlk/kkj.k Hkkx II — [k.M PART II — Section 1

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SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 (B) Companies (Profits) Surtax Act, 1964;(C) Agricultural income tax law; and(ii) any other tax which, having regard to its nature or incidence, may bedeclared by the Central Government, by notification, to be a direct tax for the purposes of this Code; (k) "employee" means, any person (other than an apprentice engaged …

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