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          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.

          <h1>Dividend deduction restriction; exclusion of certain dividends and higher deduction threshold under alternative tax computation from specified dates.</h1> Amendments to section 57 exclude certain dividends from the deduction regime by inserting an exclusion after 'in the case of dividends,' effective 1 October 2024; they also add a proviso increasing the deduction ceiling where tax is computed under the specified alternative computation provision, effective 1 April 2025, and further provide that no deduction shall be allowed for dividends of the nature identified by the referenced sub-clause, effective 1 October 2024.

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