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of <h1>Amendment to Section 44A of Wealth-tax Act redefines 'country' to include territories outside India, effective October 1, 2009.</h1> Section 44A of the Wealth-tax Act has been amended by the Finance (No. 2) Act, 2009. The amendment modifies the Explanation clause by replacing the words 'any country' with 'any country outside India or any territory outside India.' This change is effective from October 1, 2009, and pertains to the scope of what constitutes a country or territory outside India for the purposes of the Act.
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