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For the purposes of the Indian Income-tax Act,
1922, the Fund shall be deemed to be a recognised provident fund within the meaning of Chapter IXA of
that Act:
1[Provided that nothing contained in the said Chapter shall operate to render ineffective any provision
of the Scheme (under which the Fund is established) which is repugnant to any of the provisions of that
Chapter or of the rules made thereunder.]
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1. Ins. by Act 37 of 1953, s. 7.