Amendment of Section 109

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Full Text of the Document

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....pany", the words "a consultancy service company" shall be substituted; (ii) for sub-clause (3) the following sub-clause shall be substituted, namely :- "(3) in the case of an Indian company, not being an Indian company referred to in clause (a) of sub-section (4) of section 104 or a consultancy service company, a part of whose gross total income consists of profits and gain....