Amendment of section 115TE

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..... ces 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 payable for non-payment of .....

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