Amendment of section 115A
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....e Income-tax Act,― (a) in sub-section (1A),- (i) after the words "an Indian concern", the words "or in respect of any computer software to a person resident in India" shall be ....
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....nd after Explanation 1 as so renumbered, the following Explanation shall be inserted, namely:- 'Explanation 2.-In this sub-section, the expression "computer software" shall have the meani....
TaxTMI