Amendment of section 115R.

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..... d before the proviso, the following proviso shall be inserted, namely:-- "Provided that where any income is distributed by a mutual fund under an infrastructure debt fund scheme to a non-resident (not being a company) or a foreign company, the mutual fund shall be liable to pay additional income-tax at the rate of five per cent on income so distributed:"; (c) in the proviso, for the words "Pro .....

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