Amendment of section 147.

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..... any income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment for any assessment year:"; ( ii ) in the second proviso, for the words "Provided further", the words "Provided also" shall be substituted; ( iii ) in Explanation 2, ( I ) after clause ( b ) , the following clause shall be inserted, namely: "( ba ) where .....

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