Amendment of section 17.

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..... g contained in the first proviso shall apply in a case where any net wealth in relation to any asset (including financial interest in any entity) located outside India chargeable to tax, has escaped assessment for any assessment year:"; ( b ) in sub-section (1A) , ( i ) in clause ( a ), after the word, brackets and letter "clause ( b )", the words, brackets and letter "or clause ( c )" shall be in .....

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..... it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012.". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - T .....

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