Amendment of section 115A

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..... income by way of royalty, if any, included in the total income, at the rate of twenty-five per cent.; (B) the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of twenty-five per cent.; and". - Clause 25 of the Bill seeks to amend section 115A of the Income-tax Act relating to tax on dividends, royalty and te .....

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