Omission of Explanation after section 115Q narrows 'dividends' definition following amendment to section 115 O, effective April. Omission of the Explanation following section 115Q deletes a prior clarification that "dividends" followed the definition in clause (22) of section 2 but ... Summary
Omission of Explanation after section 115Q narrows 'dividends' definition following amendment to section 115 O, effective April.
Omission of the Explanation following section 115Q deletes a prior clarification that "dividends" followed the definition in clause (22) of section 2 but excluded sub clause (e); this deletion is consequential to amendments to the dividend tax provision and takes effect from the commencement of the stated financial year.
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