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Amendment of section 271

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....ten thousand rupees" shall be substituted with effect from the 1st day of June, 2001; (b) after Explanation 6, the following Explanation shall be inserted with effect from the 1st day of April, 2002, namely:- "Explanation 7.- Where in the case of an assessee who has entered in to an international transaction defined in section 92B, any amount is added or disallowed in computing t....

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