Income-tax (13th Amendment) Rules, 1999

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....NOTIFICATION NO. 10949 New Delhi, the 2nd June, 1999 INCOME-TAX S. O. 410(E).-In exercise of powers conferred by section 295, read with sub-clause (iii) of clause (b) of sub-section (2) of section ....

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....ing shall be inserted, namely:- "17D. Prescribed foreign projects for the purposes of deduction in respect of profits and gains from project outside India under section 80HHB. For the purposes ....