Part of: Section 115A — Tax on dividends, royalty and technical service fees in the case of foreign
(ii) interest received from Government or an Indian concern on monies borrowed or debt incurred by Government or the Indian concern in foreig n currency 6[not being interest of the nature referred to in 7[sub-clause ( iia) or sub -clause ( iiaa)]]; or 6[(iia) interest received from an infrastructure debt fund referred to in clause ( 47) of