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Chapter VII not to apply in certain cases.

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Full Text of the Document

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....half of, the New Pension System Trust referred to in clause (44) of section 10 of the Income-tax Act, 1961 (43 of 1961); or (b) any person on a recognised stock exchange located in an International Financial Services Centre where the consideration for such transaction is paid or payable in foreign currency. Explanation.--For the purposes of this section, "International Financial Services Centr....

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