Amendment of section 10

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Full Text of the Document

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....s rendered in or outside India to, the National Technical Research Organisation;"; (b) with effect from the 1st day of April, 2019,-- (i) in clause (12A), for the word "employee", the word "assessee" shall be substituted; (ii) in clause (23C), after the twelfth proviso [as inserted by section 6 of the Finance Act, 2017 (7 of 2017)], the following proviso shall be inserted, namely:- 'Provide....