Amendment of section 115A.

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Full Text of the Document

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....ords "twenty-five per cent.", the words "ten per cent." shall be substituted. - Clause 27 of the Bill seeks to amend section 115A of the Income-tax Act relating to tax on dividends, royalty and technical service fees in the case of foreign companies. The existing provisions of the aforesaid section provide for determination of tax in case of a non-resident taxpayer where the total income inclu....