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Amendment of section 40
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....om the 1st day of April, 1989, - (i) in clause (a), for sub-clause (i), the following sub-clause shall be substituted, namely :- '(i) any interest (not being interest on a loan issued for publ....
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....uting the income of the previous year in which such tax has been paid or deducted. Explanation : For the purposes of this sub-clause, - (A) "royalty" shall have the same meaning as in Ex....