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Amendment of section 94B.

..... ffect from the 1st day of April, 2021, namely:- (1A) Nothing contained in sub-section (1) shall apply to interest paid in respect of a debt issued by a lender which is a permanent establishment in India of a non-resident, being a person engaged in the business of banking. . Clause 46 of the Bill seeks to amend section 94B of the Income-tax Act relating to limitation on interest deduction in certai .....

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..... g contained in that sub-section shall apply to interest paid in respect of a debt issued by a lender which is a permanent establishment of a non-resident, being a person engaged in the business of banking, in India. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years. - Statutory Provisions, .....

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