Exclusion of assets and debts outside India.

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..... urn:schemas-microsoft-com:office:smarttags" /> India .<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Section 6 In computing the .....

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..... (ii) the value of the assets in India represented by any loans or debts owing to the assessee in any case where the interest, if any, payable on such loans or debts is not to be .....

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