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    <title>Exemption u/s 10(15)(iv) of the Income-tax Act, 1961</title>
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    <description>Approval designates Kreditanstalt fu r Wiederaufbau as an approved foreign financial institution so that interest payable by industrial undertakings in India on loans contracted under loan agreements with that institution is excluded from taxable income or super-tax under the specified exemption provision.</description>
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