Amendment of section 115ACA.

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..... Income-tax Act, in the Explanation, with effect from the 1st day of April, 2022- (i) in clause (a),- (a) in the opening portion, after the words the Overseas Depository Bank outside India , th .....

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..... ing clause shall be inserted, namely:- (ca) International Financial Services Centre shall have the meaning assigned to it in clause (q) of section 2 of the Special Economic 1 [ Zones ] Act, 2 .....

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