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of <h1>Income-tax Act Section 9A amended: Clause (b) revised for notified entities, Clause (k) phrase 'or from India' removed.</h1> Section 9A of the Income-tax Act is amended, effective April 1, 2017. In sub-section (3), clause (b) is revised to include entities established, incorporated, or registered in a country or specified territory notified by the Central Government. Additionally, in clause (k), the phrase 'or from India' is removed. These changes are part of the Finance Act, 2016, concerning direct taxes.
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