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.