103. Original CHAPTER XI dealing with Additional Income-tax on Undistributed Profits contained sections 95 to 109, sub-headings “A.

General”, “B.—Incomes forming part of total income on which no supertax is payable”, “C.—Rebate of super-tax” and “D.—Additional super-tax on undistributed fits” and sections 95 to 103 (both inclusive) were omitted by Act 9 of 1965, s. 29 (w.e.f. 1-4-1965). Subsequently Chapter XI containing remaining sections 104 to 109 was omitted by Act 21 of 1987, s. 41 (w.e.f. 1-4-1988). 104. [Income-tax on undistributed income of certain companies.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). 105. [Special provisions for certain companies.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). 106. [Period of limitation for making orders under section 104.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). 107. [Approval of Inspecting Assistant Commissioner for orders under section 104.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). 107A. [Reduction of minimum distribution in certain cases.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). Earlier s. 107A was inserted by the Finance Act, 1964 (20 of 1964), s. 26 (w.e.f. 1-4-1964). 108. [Savings for company in which public are substantially interested.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). 109. [“Distributable income”, “investment company” and “statutory percentage” defined.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 41 (w.e.f. 1-4-1988). CHAPTER XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES