Amendment of section 115A
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....y:-- "(iiac) distributed income being interest referred to in sub-section (2) of section 194LBA;"; (II) in item (BA), after the word, brackets, figures and letters "sub-clause (iiab)", the words, brackets, figures and letters "or sub-clause (iiac)" shall be inserted; &....
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....es borrowed or debt incurred by the Government or the Indian concern in foreign currency; or interest received from an infrastructure debt fund referred to in clause (47) of section 10; or income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23D) of section 10 or the Unit Trust of India. &nbs....
TaxTMI