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    <title>Amendment of section 234C</title>
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    <description>The amendment redefines &quot;tax due on the returned income&quot; as the tax chargeable on total income declared in the return for the relevant assessment year, reduced by any tax deductible or collectible at source taken into account, relief for tax paid outside India, deductions for foreign tax, and any tax credit allowed to be set off.</description>
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      <description>The amendment redefines &quot;tax due on the returned income&quot; as the tax chargeable on total income declared in the return for the relevant assessment year, reduced by any tax deductible or collectible at source taken into account, relief for tax paid outside India, deductions for foreign tax, and any tax credit allowed to be set off.</description>
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