Dividend tax rate change: dividends from IFSC units receive a fixed lower rate while several provision rates increase. The amendment adds a proviso treating dividends received from units in an International Financial Services Centre under the IFSC-specific statutory reference as taxable at ten percent, and it substitutes the word 'ten' with 'twenty' in two sub-clauses of the same provision to increase those applicable rates, effective from the specified assessment year beginning April first, 2024.