TMI BlogAmendment of section 37.X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, in sub-section (1), in Explanation 3, in clause (iii), for the words outside India. , the following shall be substituted with effect from the 1st day of April, 2025, namely: outside India; or ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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