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    <title>Amendment of section 28E</title>
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    <description>An amendment inserts an Explanation defining &quot;joint venture in India&quot; as a contractual arrangement where two or more persons undertake an economic activity subject to joint control and one or more participants, partners or equity holders is a non resident with a substantial interest in the arrangement.</description>
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      <description>An amendment inserts an Explanation defining &quot;joint venture in India&quot; as a contractual arrangement where two or more persons undertake an economic activity subject to joint control and one or more participants, partners or equity holders is a non resident with a substantial interest in the arrangement.</description>
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