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, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...