Specify, the word 'specify' is used in s. 26A and Rule 2 as meaning mentioning describing or defining in detail, it does not mean expressly setting out in fractional or order shares, Kylasa Sarabhiah v. CIT, AIR 1965 SC 1411: (1965) 2 SCR 310. (Income Tax Act, 1922, s. 26A)
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