Amendment of section 94B.

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Full Text of the Document

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....cial Gazette in this behalf" shall be inserted; (ii) in sub-section (5), after clause (ii), the following clause shall be inserted, namely:-- '(iia) "non-banking financial company" shall have the meaning assigned to it in clause (vii) of the Explanation to clause (viia) of sub-section (1) of section 36;'. - Clause 47 of the Bill seeks to amend section 94B of the Income-tax Act relating to l....