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AMENDMENTS MADE BY FINANCE ACT, 2012 AT A GLANCE
GENERAL ANTI AVOIDANCE RULE (GAAR)
TAXATION OF NON-RESIDENTS
EXEMPTIONS
BUSINESS INCOME
CAPITAL GAINS
INCOME FROM OTHER SOURCES
DEDUCTION UNDER CHAPTER VI-A
TRANSFER PRICING
MINIMUM ALTERNATE TAX (MAT) AND ALTERNATE MINIMUM TAX (AMT)
RETURN, ASSESSMENT AND APPEALS
DEDUCTION AND COLLECTION OF TAX AT SOURCE
TAX & INTEREST PAYMENTS
PENALTIES
PROSECUTION
MISCELLANEOUS
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