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Amendment of section 6
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.... shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- "Explanation 2.-For the purposes of this clause, in the case ....
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....i) for clause (3), the following clause shall be substituted with effect from the 1st day of April, 2016, namely:- '(3) A company is said to be resident in India in any previous year, if- (i) it is ....
TaxTMI
TaxTMI