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Amendment of section 115JF.

Clause 37 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 37 - 37. In section 115JF of the Income-tax Act, with effect from the 1st day of April, 2019,- (i) for clause (b), the following clause shall be substituted, namely:- (b) alt .....

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-half per cent.; ; (ii) after clause (b), the following clauses shall be inserted, namely:- (ba) convertible foreign exchange means a foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange fo .....

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05(28 of 2005); ; (iii) after clause (d), the following clause shall be inserted, namely:- (e) unit means a unit established in an International Financial Services Centre. . Clause 37 seeks to amend section 115JF of the Income-tax Act relating to int .....

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