Amendment of section 6

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....In section 6 of the Income-tax Act, in clause (1), in sub-clause (c), for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation .- In the case of an indi....

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....meaning of Explanation to clause (e) of section 115C, who, being outside India, comes on a visit to India m any previous year, the provisions of sub-clause (c) shall apply in relation to that year as ....