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    <description>Amendment inserts a new sub clause bringing specified interest receipts within the special taxing regime for non residents and foreign companies, prescribes that such interest be taxed at a concessional rate, and makes consequential cross reference changes to rate items; the amendment takes effect from the stated operative date.</description>
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      <description>Amendment inserts a new sub clause bringing specified interest receipts within the special taxing regime for non residents and foreign companies, prescribes that such interest be taxed at a concessional rate, and makes consequential cross reference changes to rate items; the amendment takes effect from the stated operative date.</description>
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