Amendment of section 2.

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..... profession, shall be inserted; (ii) in clause (14), after sub-clause (b), the following sub-clause shall be inserted, namely: (c) any unit linked insurance policy to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth proviso thereof; ; (iii) in clause (19AA), after Explanation 5, the following Explanation shall be i .....

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..... clause (29A) shall be renumbered as clause (29AA) thereof and before clause (29AA) as so renumbered, the following clause shall be inserted, namely: (29A) liable to tax , in relation to a person and with reference to a country, means that there is an income-tax liability on such person under the law of that country for the time being in force and shall include a person who has subsequently .....

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..... ered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: Explanation 2.- For the purposes of this clause, the expression infrastructure debt fund shall mean the infrastructure debt fund notified by the Central Government in the Official Gazette under clause (47) of section 10. . - - statute, statutory provisions legisla .....

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