Amendment of section 44D

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.... Act, with effect from the 1st day of June, 1983, - (a) in clauses (a) and (b), for the portion beginning with the words "from an Indian concern" and ending with the words "with the Indian co....

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....der any of the said sections in computing income by way of interest received from Government or an Indian concern on moneys borrowed or debt incurred by the Government or the Indian concern in foreign....