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    <title>Amendment of section 115AD.</title>
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    <description>The amendment inserts a proviso into section 115AD(1)(i) prescribing that income tax on interest referred to in section 194LD shall be at 5 per cent, effective from 1 April 2014.</description>
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      <description>The amendment inserts a proviso into section 115AD(1)(i) prescribing that income tax on interest referred to in section 194LD shall be at 5 per cent, effective from 1 April 2014.</description>
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