Amendment to section 115C removes exclusion of dividends, changing clause (c) applicability for tax treatment. The amendment removes the phrase "other than dividends referred to in section 115-O" from clause (c) of section 115C by omitting the words, figures and ... Summary
Amendment to section 115C removes exclusion of dividends, changing clause (c) applicability for tax treatment.
The amendment removes the phrase "other than dividends referred to in section 115-O" from clause (c) of section 115C by omitting the words, figures and letter, thereby changing the statutory wording and the scope of clause (c) with effect from the specified commencement date.
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