Amendment of section 80-O

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Income-tax Act, with effect from the 1^st day of April, 1992,- (a) after the words "an Indian company", the words and brackets "or a person (other than a company) who is resident in India" ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the word "Provided" shall be substituted; (f) in the Explanation, after clause (ii), the following clause- shall be inserted, namely:- '(iii) "services rendered or agreed to be ....