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Amendment of section 115A

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Full Text of the Document

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....,― (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 inserted; (ii....

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Full Text of the Document

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....so renumbered, the following Explanation shall be inserted, namely:- 'Explanation 2.-In this sub-section, the expression "computer software" shall have the meaning assigned to it in cl....

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