Amendment of section 10

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..... rvices rendered in or outside India to, the National Technical Research Organisation; ; (b) with effect from the 1st day of April, 2019, (i) in clause (12A), for the word employee , the word assessee shall be substituted; (ii) in clause (23C), after the twelfth proviso [as inserted by section 6 of the Finance Act, 2017 (7 of 2017)], the following proviso shall be inserted, namely:- Provided also t .....

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..... ed) at both the places where they occur, the words , or a class thereof shall be inserted; (d) in clause (48B) [as inserted by section 6 of the Finance Act, 2017 (7 of 2017)], after the word, brackets, figures and letter clause (48A) , the words or on termination of the said agreement or the arrangement, in accordance with the terms mentioned therein, as the case may be, shall be inserted with eff .....

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