Amendment of section 23A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... owing Explanation shall be inserted at the end, namely: - 'Explanation. - For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undert .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X