Amendment of section 115JC.

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..... is a unit located in an International Financial Services Centre and derives its income solely in convertible foreign exchange, the provisions of sub-section(1) shall have effect as if for the words "eighteen and one-half per cent.", the words "nine per cent." had been substituted.'. - Clause 36 of the Bill seeks to amend section 115JC of the Income-tax Act relating to special provisions for pay .....

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