Applicability of the amended provisions of section 44D of the Income-tax Act, 1961--Clarification regarding

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....ides that the deductions admissible in computing the income of a foreign company by way of royalty or fees for technical services received in pursuance of agreements made before April 1, 1976, shall not exceed twenty per cent. of the gross amount of such royalty or fees for technical services as reduced by any lump sum consideration received for transfer outside India of, or the imparting of infor....