Amendment of section 10

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....ent, the tax so paid. Explanation : For the purposes of this clause, - (a) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (b) "foreign company" shall have the same meaning as in section 80B; (c) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;'; (b) in clause (10), - (i) for the words "thirty thousand rupees", at the three place where they occur, the words "thirty-six thousand rupees" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1982; (ii) after the proviso and before the Explanat....

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...., the following item shall be substituted namely :- "(a) by Government or a local authority on moneys borrowed by it from, or debts owed by it to, sources outside India;"; (2) in item (c), - (A) after the words "raw materials", the words "or components" shall be inserted; (B) the following Explanation shall be inserted at the end, namely :- 'Explanation : For the purposes of this item, "purchase of capital plant and machinery" includes the purchase of such capital plant and machinery under a hire-purchase agreement or a lease agreement with an option to purchase such plant and machinery;'; (3) in item (d), after the words and figures "Industrial Development Bank of India Act, ....