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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2003 amends Section 196C: No deductions for dividends under Section 115-O, impacting direct tax rules.</h1> Section 196C of the Income-tax Act has been amended by the Finance Act, 2003, to include a proviso stating that no deduction shall be made for dividends mentioned in section 115-O. This amendment impacts the direct taxation framework by specifying conditions under which deductions are not applicable for certain dividend incomes.
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