Amendment of section 295.

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Full Text of the Document

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....of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91, against the income-tax payable under this Act;". - Clause 78 of the Bill seeks to amend section 295 of the Income tax Act relating to power to make rules. The existing provisions contained in sub-section (1) of the aforesaid section provide that the Board may make rule....