Amendment of section 196C.

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..... f the Income-tax Act relating to income from foreign currency bonds or shares of Indian company. The said section provides that where any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 115AC or by way of long-term capital gains arising from the transfer of such bonds or Global Depository Receipts is payable to a non-resident, the per .....

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