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Amendment of section 115JF

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Full Text of the Document

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....-tax Act, with effect from the 1st day of April, 2019,- (i) for clause (b), the following clause shall be substituted, namely:-- '(b) "alternate minimum tax" means the amount of tax ....

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Full Text of the Document

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....hich is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purpose of the Foreign Exchange Management Act, 1999  (42 of 1999)and the rules made thereu....