Amendment of section 10

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..... ernment, the tax so paid. Explanation : For the purposes of this clause, - (a) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (b) foreign company shall have the same meaning as in section 80B; (c) royalty shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;'; (b) in clause (10), - (i) for the words thirty thousand rupees , at the three place where they occur, the words thirty-six thousand rupees shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1982; (ii) after the proviso and before the Explanation, the following proviso shall be inserted and shall be deemed to h .....

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..... bts owed by it to, sources outside India; ; (2) in item (c), - (A) after the words raw materials , the words or components shall be inserted; (B) the following Explanation shall be inserted at the end, namely :- 'Explanation : For the purposes of this item, purchase of capital plant and machinery includes the purchase of such capital plant and machinery under a hire-purchase agreement or a lease agreement with an option to purchase such plant and machinery;'; (3) in item (d), after the words and figures Industrial Development Bank of India Act, 1964 (18 of 1964) , the words and figures or the Export-Import Bank of India established under the Export-Import Bank of India Act, 1981 (28 of 1981) shall be inserted; (4) after item (f) and .....

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..... (5) of section 11 continue to remain so invested or deposited after the 30th day of November, 1983; or (iii) any shares in a company (not being a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956) or a corporation established by or under a Central, State or Provincial Act) are held by the association after the 30th day of November, 1983; ; (e) in clause (26A), - (i) for the figures, letters and words 1st day of April, 1983 , the figures, letters and words 1st day of April, 1986 shall be substituted; (ii) the Explanation shall be numbered and shall be deemed to have been numbered with effect from the 1st day of April, 1980 as Explanation 1 and after Explanation 1 as so numbered, the following Explanation shal .....

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