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Amendment of section 234B
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....for Explanation 1, the following Explanation shall be substituted with effect from the 1st day of April, 2007, namely:- Explanation 1 - In this section, "assessed tax" means the tax on the total inc....
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....total income; (ii) any relief of tax allowed under section 90 on account of tax paid in a country outside India; (iii) any relief of tax allowed under section 90A on account of tax paid in a speci....