Amendment of section 94B.

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..... -tax Act, with effect from the 1st day of April, 2025, (a) in sub-section (3), after the words banking or insurance , the words or a Finance Company located in any International Financial Services Cen .....

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..... f 2019.) and which satisfies such conditions and carries on such activities, as may be prescribed; (v) International Financial Services Centre shall have the meaning as assigned to it in clause (q) of .....

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