Amendment of Section 104

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..... r sub-section (4), the following sub-section and Explanation shall be substituted with effect from the 1st day of April, 1978, namely :- "(4) Without prejudice to the provisions of section 108, .....

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..... n and payment of dividends within India. Explanation : For the purposes of clause (a) of this sub-section, the business of a company shall be deemed to consist mainly in the construction of ships or .....

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