Amendment of section 115JD.

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Full Text of the Document

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....pecified territory outside India, under section 90 or section 90A or section 91, allowed against the alternate minimum tax payable exceeds the amount of the tax credit admissible against the regular income-tax payable by the assessee, then, while computing the amount of credit under this sub-section, such excess amount shall be ignored."; (b) in sub-section (4), for the words "tenth assessment ye....