Dividend taxation amendment excludes dividends covered by section 115-O from section 115AC's withholding tax scope. Amendment narrows the reach of section 115AC by substituting the word 'dividends' with 'dividends, other than dividends referred to in section 115-O,' thereby excluding dividends governed by the separate regime in section 115-O from the scope of section 115AC; the substitution applies to every occurrence of the original term and takes effect from the enactment's commencement.