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    <title>Amendment of Section 58</title>
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    <description>For an assessee that is a foreign company, the provisions of section 44D shall, so far as may be, apply in computing income chargeable under the head Income from other sources as they apply in computing income under the head Profits and gains of business or profession.</description>
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      <description>For an assessee that is a foreign company, the provisions of section 44D shall, so far as may be, apply in computing income chargeable under the head Income from other sources as they apply in computing income under the head Profits and gains of business or profession.</description>
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