Amendment to section 115AD removes exclusion for dividends under section 115-O, expanding clause (a)'s coverage from April 2021. The Finance Act, 2020 omits the words 'other than income by way of dividends referred to in section 115-O' from clause (a) of sub-section (1) of section 115AD, with effect from 1 April 2021, so that the clause no longer contains an express exclusion for dividend income referred to in the specified dividend provision.