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of <h1>Finance Act 1973 amends Income-tax Act Section 105, clarifies dividend distribution terms, and aligns with Section 104.</h1> The Finance Act, 1973 amends Section 105 of the Income-tax Act, effective April 1, 1974. It modifies sub-section (1) by inserting references to a twelve-month period mentioned in Section 104 across clauses (i), (ii), and (iii). An explanation is added to clarify the term 'sum distributed as dividends' for clause (iv). It defines this sum based on further dividend distributions following assessment under sections 143 or 144, or as determined by the Board under section 107A, within specified periods, including twelve months as per Section 104.
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