Amendment of section 115JB.

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....uted; (ii) in the long line, in clause (iid), in sub-clause (B), for the words "interest, royalty", the words "interest, dividend, royalty" shall be substituted; (b) after sub-section (2C), the following sub-section shall be inserted, namely:- "(2D) In the case of an assessee being a company, where there is an increase in book profit of the previous year due to income of past ....