Amendment of section 115JF.

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Full Text of the Document

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....4) of section 115JC, at the rate of nine per cent.; (ia) in case of an assessee, being a co-operative society referred to in clause (ii) of sub-section (4) of section 115JC, at the rate of fifteen per cent.;'. - Clause 30 seeks to amend section 115JF of the Income-tax Act relating to interpretation in the Chapter XII-BA. The said section provides for definitions of earlier terms and expressi....