(b)no deduction in respect of any expenditure or allowance shall be allowed under any of the said sections in computing the income by way of royalty or fees for technical services received] [from Government or an Indian concern in pursuance of an agreement made by the foreign company with Government or with the Indian concern] [ Substituted by Act 11 of 1983, Section 19, for certain words (w.e.f. 1.6.1983).][after the 31st day of March, 1976 ] [ Inserted by Act 66 of 1976, Section 10 (w.e.f. 1.6.1976).][but before the 1st day of April, 2003] [ Inserted by Act 32 of 2003, Section 27 (w.e.f. 1.4.2004).];
