Amendment of section 115A.

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..... n clause (a), with effect from the 1st day of June, 2011,-- (a) in sub-clause (ii), after the words "foreign currency", the words, brackets, figures and letter "not being interest of the nature refer .....

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..... sub-clause (iia), if any, included in the total income, at the rate of five per cent;"; (d) in item (D), after the word, brackets and figures "sub-clause (ii)", the word, brackets, figures and lette .....

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