https://www.taxtmi.com/acts?id=9716 Amendment revises clause (a) to treat "dividends other than dividends referred to in section 115-O" as the operative category of dividends, and revises clause (b) to define "a non-resident (not being a company) or a foreign company" as including income by way of royalty or fees for technical services, while excluding income referred to in sub section (1) of section 44DA. en-us Wed, 22 Oct 2008 09:04:50 +0530 Wed, 22 Oct 2008 09:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9716 Amendment revises clause (a) to treat "dividends other than dividends referred to in section 115-O" as the operative category of dividends, and revises clause (b) to define "a non-resident (not being a company) or a foreign company" as including income by way of royalty or fees for technical services, while excluding income referred to in sub section (1) of section 44DA. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:04:50 +0530 https://www.taxtmi.com/acts?id=9716