Amendment of section 115TE

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..... the places where they occur, the words "specified person" shall be substituted; (c) the following Explanation shall be inserted, namely:- 'Explanation.-For the purposes of this section, "specified person" shall have the same meaning as assigned to in clause (iia) of the Explanation to section 115TD.'. - Clause 32 seeks to amend section 115TE of the Income-tax Act relating to interest payabl .....

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