Amendment of section 2.

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....ofession," shall be inserted; (ii) in clause (14), after sub-clause (b), the following sub-clause shall be inserted, namely:-- "(c) any unit linked insurance policy to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth proviso thereof;"; (iii) in clause (19AA), after Explanation 5, the following Explana....

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....ette in this behalf;"; (iv) clause (29A) shall be renumbered as clause (29AA) thereof and before clause (29AA) as so renumbered, the following clause shall be inserted, namely:-- '(29A) "liable to tax", in relation to a person and with reference to a country, means that there is an income-tax liability on such person under the law of that country for the time being in force and s....