Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Section 115AC: 'Dividends' now specified as excluding those in Section 115-O, effective April 1, 1998.</h1> Section 115AC of the Income-tax Act is amended by replacing the word 'dividends' with 'dividends other than dividends referred to in section 115-O.' This amendment is effective from April 1, 1998, as part of the Finance Act, 1997, under direct taxes concerning income tax provisions.