Amendment of section 111A.

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..... h effect from the 1st day of April, 2017,- (i) in sub-section (1) , after the proviso, the following proviso shall be inserted, namely:- Provided further that nothing contained in clause (b) s .....

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..... shall have the meaning assigned to it in the Explanation to clause (38) of section 10; (b) International Financial Services Centre shall have the same meaning as assigned to it in clause (q) of .....

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