TMI BlogAmendment of section 10X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-clause shall apply to any income by way of interest paid or credited on or after the 1st day of April, 2005 to the Non-Resident (External) Account of such individual;"; (b) in clause (6BB), for the words, figures and letters "an agreement entered after the 31st day of March, 1997 but before the 1st day of April, 1999 and approved by the Central Government in this behalf", the words, figures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of April, 2005" shall be inserted with effect from the 1st day of April, 2006; (d) in clause (15A), before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2006, namely:- "Provided that nothing contained in this clause shall apply to any such agreement entered into on or after the 1st day of April, 2005."; (e) after clause (18), the following cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1992 (15 of 1992) and notified as such in the Official Gazette by the Board for the purposes of this clause;'; (ii) Explanation 2 shall be omitted; (g) in clause (23G), before Explanation 1, the following proviso shall be inserted with effect from the 1st day of April, 2005, namely:- "Provided that the income, by way of dividends, other than dividends referred to in section 115-O, interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h transfer is by way of compulsory acquisition under any law, or a transfer the consideration for which is determined or approved by the Central Government or the Reserve Bank of India; (iv) such income has arisen from the compensation or consideration for such transfer received by such assessee on or after the 1st day of April, 2004. Explanation.-For the purposes of this clause, the expression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch fund; and (ii) which has been set up under a scheme of a Mutual Fund specified under clause (23D): Provided that the percentage of equity share holding of the fund shall be computed with reference to the annual average of the monthly averages of the opening and closing figures.'. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Manageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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