Amendment to dividend distribution tax provision adds a temporal limitation, narrowing the provision's applicable period. The Income-tax Act's section 115-O is amended by substituting a new section that, in sub-section (1), inserts the words 'but on or before the 31st day of March, 2002' after 'on or after the 1st day of June, 1997', with the substitution taking effect from the 1st day of April, 2003, thereby imposing a temporal limitation on the provision's applicability.
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Provisions expressly mentioned in the judgment/order text.
Amendment to dividend distribution tax provision adds a temporal limitation, narrowing the provision's applicable period.
The Income-tax Act's section 115-O is amended by substituting a new section that, in sub-section (1), inserts the words "but on or before the 31st day of March, 2002" after "on or after the 1st day of June, 1997", with the substitution taking effect from the 1st day of April, 2003, thereby imposing a temporal limitation on the provision's applicability.
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