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Amendment of Section 44

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Full Text of the Document

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....ginning with the words "The Central Government may" and ending with the words "for implementing the agreement.", the following shall be substituted, namely :- "The Central Government may ente....

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Full Text of the Document

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....g law in force in that country or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, ....