Amendment to dividend taxation provision removes proviso and Explanation, altering the provision's operative text and interpretation. The amendment removes the proviso appended to clause (b) of Section 112 and deletes the concluding Explanation, narrowing the interpretive and operative ... Summary
Amendment to dividend taxation provision removes proviso and Explanation, altering the provision's operative text and interpretation.
The amendment removes the proviso appended to clause (b) of Section 112 and deletes the concluding Explanation, narrowing the interpretive and operative material attached to that provision and leaving no new replacement text.
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