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Amendment of section 36.
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....exceeding five per cent. of the total income (computed before making any deduction under this clause and Chapter VI-A)."; (ii) in the Explanation, after clause (vi), the following clause shall be inserted, namely:- '(vii) "non-banking financial company" shall have the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934.);'. - Clause 21 of the....
TaxTMI
TaxTMI