Amendment of section 80-O

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..... , with effect from the 1st day of April, 1992,-- (a) after the words "an Indian company", the words and brackets "or a person (other than a company) who is resident in India" shall be .....

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..... ot;, the word "Provided" shall be substituted; (f) in the Explanation, after clause (ii), the following clause- shall be inserted, namely:- '(iii) "services rendered or agreed t .....

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