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Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...

) or sub-clause (d) or sub-clause (e) 65[or sub-clause (f)] of clause (22) of section...exceed 66[ten] thousand rupees: Provided further that the provisions of this...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...the rate of five per cent. (2) The income by way of interest referred to in...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...