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    <title>Amendment of section 115JAA</title>
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    <description>The amendment provides that tax credit equals the difference between tax paid under the relevant minimum-tax provision and the tax payable on total income computed under the Act; no interest is payable on such credit. Each tax credit is to be carried forward and set off under the Act&#039;s set-off provisions but only for a limited number of succeeding assessment years specific to the originating minimum-tax provision.</description>
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      <description>The amendment provides that tax credit equals the difference between tax paid under the relevant minimum-tax provision and the tax payable on total income computed under the Act; no interest is payable on such credit. Each tax credit is to be carried forward and set off under the Act&#039;s set-off provisions but only for a limited number of succeeding assessment years specific to the originating minimum-tax provision.</description>
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