Amendment of section 115A.

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..... ds, brackets, figures and letters sub-clause (iia) or sub-clause (iiaa) shall be substituted; (b) after sub-clause (iia), the following sub-clause shall be inserted, namely: (iiaa) interest of the nature and extent referred to in section 194LC; or ; (c) in item (BA), after the word, brackets, figures and letter sub-clause (iia) , the words, bra .....

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..... s borrowed or debt incurred by the Government or the Indian concern in foreign currency; or interest received from an infrastructure debt fund referred to in clause (47) of section 10; or income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23D) of section 10 of the Unit Trust of India. It is proposed to amend clause (a) of the aforesaid s .....

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