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Amendment of section 204
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.... from the 1st day of June, 1986, - (a) after clause (ii), the following clause shall be inserted, namely :- "(iia) in the case of any sum payable to a non-resident Indian, being any sum repre....
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....following Explanation shall be added at the end, namely :- 'Explanation: For the purposes of this section, - (a) "non-resident Indian" and "foreign exchange asset" shall ha....