Tax on business income of Offshore Banking Units or International Financial Services Centre unit

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Full Text of the Document

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....f the nature referred to in section 147(3), the aggregate of income-tax payable by the assessee shall be the aggregate of income-tax computed on the income specified in column B of the Table below at the rate specified in the corresponding entry in column C of the said Table: TABLE Sl. No. Income Rate of income-tax payable A B C 1. Income referred to in section 147(3) ....