Amendment of section 115A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gures and letters "agreement made after the 31st day of May, 1997 but before the 1st day of June, 2005" shall be substituted; (ii) after sub-clause (A), the following sub-clause shall be inserted, namely: "(AA) the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate often per cent. if such royalty is received in pursuance of an agr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X