Amendment of section 194LC.

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..... h effect from the 1st day of July, 2023,-- (i) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-- "Provided further that in case of income by way of interest .....

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..... rm bond or rupee denominated bond on or after the 1st day of July, 2023, which is listed only on a recognised stock exchange located in an International Financial Services Centre; and". -
Statute .....

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