Dividend taxation scope expanded by substituting 'dividends' for prior exclusion, altering withholding applicability and tax scope.

The amendment replaces the phrase "dividends, other than dividends referred to in section 115-O" with the word "dividends" in the provision governing dividend taxation, removing the prior textual exclusion and changing the operative description of taxable dividends; the substitution applies from the statutory commencement date.

---

---

---