Amendment of section 92D.

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..... effect from the 1st day of April, 2017,- (i) in sub-section (1), the following shall be inserted, namely:- Provided that the person, being a constituent entity of an international group, shall .....

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..... (ii) after sub-section (3), the following sub-section shall be inserted, namely:- (4) Without prejudice to the provisions of sub-section (3), the person referred to in the proviso to sub-sectio .....

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