https://www.taxtmi.com/acts?id=9739 The amendment increases the monetary threshold for deduction under clause (b) of the first proviso to section 194 and deems that substitution effective from 1 August 2002, and inserts a further proviso excluding from deduction dividends covered by the dividend-specific tax provision in section 115-O. en-us Wed, 22 Oct 2008 09:12:11 +0530 Wed, 22 Oct 2008 09:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9739 The amendment increases the monetary threshold for deduction under clause (b) of the first proviso to section 194 and deems that substitution effective from 1 August 2002, and inserts a further proviso excluding from deduction dividends covered by the dividend-specific tax provision in section 115-O. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:12:11 +0530 https://www.taxtmi.com/acts?id=9739