Amendment of section 115C.

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..... c ), the words, figures and letter other than dividends referred to in section 115-O shall be omitted with effect from the 1st day of April, 2021. - Clause 55 of the Bill seeks to amend section 1 .....

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..... ent income to mean any income derived from a foreign exchange asset. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 .....

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