Declares Finland to be a reciprocating country u/s. 44A, Expln.
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Reciprocating country designation for Finland affirms bilateral application of Wealth-tax reciprocity under statutory explanation provision. Declaration designating Finland as a reciprocating country under the Explanation to section 44A of the Wealth-tax Act, 1957 by Notification No. 0787(E) dated 20-11-1984, filed as No. 501/13/80-FTD.