Amendment of section 10.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed forty per cent. of the total amount payable to him at the time of such closure or his opting out of the scheme;"; (ii) in clause (13),- (I) in sub-clause (iv), for the word "thereon", the words "thereon; or" shall be substituted; (II) after sub-clause (iv), the follo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) in clause (b), for the word, figures and letters "section 115TC", the word, figures and letters "section 115TCA" shall be substituted; (II) in clause (23FC), for the words "by way of interest received or receivable from a special purpose vehicle", the following shall be substituted, namely:- "by way of- (a) interest received or receivable from a special purpose vehicle; or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the Explanation, for the word, figures and letters "section 115TC", the word, figures and letters "section 115TCA" shall be substituted; (VI) in clause (38),- (i) after the second proviso, the following proviso shall be inserted, namely:- "Provided also that nothing contained in sub-clause (b) shall apply to a transaction undertaken on a recognised stock exchange located in any Internat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces Centre" shall have the same meaning as assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).; (c) "recognised stock exchange" shall have the meaning assigned to it in clause (ii) of the Explanation 1 to sub-section (5) of section 43.'; (D) after clause (48), the following clause shall be inserted, namely:- "(48A) any income accruing or arising....