Dividend taxation amendment excludes dividends covered by section 115-O from clause (i), altering the clause's application. The amendment substitutes the words in clause (i) of section 57 so that 'in the case of dividends' becomes 'in the case of dividends, other than dividends referred to in section 115-O,' excluding dividends covered by section 115-O from the clause (i) provision, effective from the commencement date in the Finance Act, 2003.