Amendment of section 17.

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....ll be inserted and shall be deemed to have been inserted, namely:-                "Provided also that nothing contained in the first proviso shall apply in a case where any net wealth in relation to any asset (including financial interest in any entity) located outside India chargeable to tax, has escaped assessment for any a....

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....any entity) located outside India, chargeable to tax, has escaped assessment for any assessment year.";                 (iii)  in the Explanation, after clause (b), the following clause shall be inserted, namely:-                "(c) where a pe....