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    <title>Amendment of section 115AD</title>
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    <description>The amendment to section 115AD omits the words &quot;other than income by way of dividends referred to in section 115-O&quot; from sub section (1), clause (a), thereby including dividend receipts within the scope of section 115AD; the change is effective from the 1st day of April, 2003.</description>
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      <description>The amendment to section 115AD omits the words &quot;other than income by way of dividends referred to in section 115-O&quot; from sub section (1), clause (a), thereby including dividend receipts within the scope of section 115AD; the change is effective from the 1st day of April, 2003.</description>
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