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Rectification of mistake. 287. (1) An income-tax authority referred to in section...the provisions of this Act; (b)  ...

determined under section 270(1) shall not include the additional income-tax, if any..., payable...

under the head “Capital gains”, the tax payable by the assessee on the total income...total...

For the purposes of this Act, there shall be the following classes of income-tax...Boards of Revenue...