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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 distribution tax reduced for corporate distributions, lowering statutory rate from prior level and altering tax incidence.</h1> Amendment reduces the dividend distribution tax rate under Section 115-O of the Income-tax Act by substituting the prior statutory percentage with a lower statutory percentage, effective from the specified commencement, thereby altering the tax charge on corporate distributed profits.

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