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Continue to ChatProvision for computation of income of specified fund, attributable to investment division of an offshore banking unit introduced vide Income tax (1st Amendment), Rules, 2022 https://www.scconline.com/blog/post/2022/01/15/provision-for-computation-of-income-of-specified-fund-attributable-to-investment-division-of-an-offshore-banking-unit-introduced-vide-income-tax-1st-amendment-rules-2022/