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[Cites 0, Cited by 0] [Section 10CB(2)] [Section 10CB] [Entire Act]

Union of India - Subsection

Section 10CB(2)(ii) in Income Tax Rules, 1962

(ii)at six month London Interbank Offered Rate as on 30th September of the relevant previous year plus three hundred basis points in the cases where the international transaction is denominated in foreign currency.