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Amendment of section 115ACA.

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....ncome-tax Act, in the Explanation, with effect from the 1st day of April, 2022- (i) in clause (a),- (a) in the opening portion, after the words "the Overseas Depository Bank outside ....

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....after clause (c), the following clause shall be inserted, namely:- '(ca) "International Financial Services Centre" shall have the meaning assigned to it in clause (q) of section 2 of the Spec....