Amendment of section 115JF.

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..... n case of an assessee being a unit referred to in sub-section (4) of section 115JC, at a rate of nine per cent.; (ii) in any other case, at a rate of eighteen and one-half per cent.;'; (ii) after clause (b), the following clauses shall be inserted, namely:-- '(ba) "convertible foreign exchange" means a foreign exchange which is for the time being treated by the Reserve Bank of India as conve .....

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