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Original section was introduced in place of old section 112 by the Finance (No. 2

Original section was inserted, in place of section 85 which was deleted, by the Finance

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...