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        F. Acts / Amendment Acts

        Section 55 - Amendment of section 115C.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Dividend exclusion removed from clause of income-tax law, altering scope of dividend treatment under the amended provision. The Finance Act, 2020 amended section 115C of the Income-tax Act by omitting from clause (c) the words 'other than dividends referred to in section 115-O', with effect from the 1st day of April, 2021.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Dividend exclusion removed from clause of income-tax law, altering scope of dividend treatment under the amended provision.

                              The Finance Act, 2020 amended section 115C of the Income-tax Act by omitting from clause (c) the words "other than dividends referred to in section 115-O", with effect from the 1st day of April, 2021.


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