Amendment to Section 115AD excludes dividend income under clause (a), narrowing the provision's taxable income scope.

The wording of clause (a) in sub section (1) of section 115AD is amended to substitute the single word "income" with the phrase "income other than income by way of dividends referred to in section 115-O," thereby excluding such dividends from the scope of clause (a) and operating from the commencement date stated in the amendment.

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