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If during any proceedings under this Act, it is found that a person being a registered...non-profit organisation has any specified...

-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...