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<h1>Section 115C Amended: Removal of Phrase on Dividend Treatment Effective April 2021 Under Income-tax Act</h1> Section 115C of the Income-tax Act has been amended by the Finance Act, 2020. In clause (c) of this section, the phrase 'other than dividends referred to in section 115-O' will be removed starting April 1, 2021. This change affects the treatment of certain dividends under the specified tax provisions.