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in that year, is in india. explanation.
, in clause (i), after the words "any business", the words "or profession" shall be inserted. . in section of the income-tax act, in sub-section ( ), in clause (iia), for the words "or in the business of generation or generation and distribution", the words "or in the business of generation, transmission...
https://www.seair.co.in/dData/bedget/187318.pdf