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the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...