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Amendment of section 115A.

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..... tion (1), in clause (a), with effect from the 1st day of June, 2011, (a) in sub-clause (ii), after the words foreign currency , the words, brackets, figures and letter not being interest of the nature .....

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..... clause (iia), if any, included in the total income, at the rate of five per cent; ; (d) in item (D), after the word, brackets and figures sub-clause (ii) , the word, brackets, figures and letter , sub .....

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