Amendment of section 10A

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Full Text of the Document

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....ubstituted ; (ii) the third proviso shall be omitted with effect from the 1st day of April, 2002 ; (b) for sub-section (4), the following sub-section shall be substituted, namely :- "(4) For the purposes of sub-section (1), the profits derived from export of articles or things or computer software shall be the amount which bears to the profits of the business of the undertaking, the same pro....