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Amendment of section 111A.

Section 49 - Act - DIRECT TAXES - Finance Act - Section 49 - 49. In section 111A of the Income-tax Act with 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) shall apply to a transaction undertaken on a recognised stock exchange located in any International Financial Services Centre and where the consideration for such transaction is paid or payable in foreig .....

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