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    <title>Amendment of section 115JF</title>
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    <description>Amendment revises the alternate minimum tax in section 115JF effective 1 April 2019, prescribing a nine percent rate for a unit referred to in sub section (4) of section 115JC and an eighteen and one half percent rate in other cases; it further inserts definitions of convertible foreign exchange, International Financial Services Centre, and &quot;unit&quot; (a unit established in an International Financial Services Centre).</description>
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      <description>Amendment revises the alternate minimum tax in section 115JF effective 1 April 2019, prescribing a nine percent rate for a unit referred to in sub section (4) of section 115JC and an eighteen and one half percent rate in other cases; it further inserts definitions of convertible foreign exchange, International Financial Services Centre, and &quot;unit&quot; (a unit established in an International Financial Services Centre).</description>
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