https://www.taxtmi.com/acts?id=12006 Clause 76 amends the Second Schedule to the Special Economic Zones Act, 2005 by omitting clause (C) of paragraph (a) and paragraphs (h) and (i), thereby removing provisions that excluded from total income the dividend referred to in section 115 O and that prevented tax on distributed profits being chargeable in respect of dividends paid by certain SEZ developers or enterprises; clause (C) and paragraph (i) take effect from 1 June 2011 and paragraph (h) from 1 April 2012. The Bill also declares selected provisions to have immediate effect under the Provisional Collection of Taxes Act, 1931. en-us Tue, 01 Mar 2011 14:37:46 +0530 Tue, 01 Mar 2011 14:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12006 Clause 76 amends the Second Schedule to the Special Economic Zones Act, 2005 by omitting clause (C) of paragraph (a) and paragraphs (h) and (i), thereby removing provisions that excluded from total income the dividend referred to in section 115 O and that prevented tax on distributed profits being chargeable in respect of dividends paid by certain SEZ developers or enterprises; clause (C) and paragraph (i) take effect from 1 June 2011 and paragraph (h) from 1 April 2012. The Bill also declares selected provisions to have immediate effect under the Provisional Collection of Taxes Act, 1931. Act-Rules Bills Tue, 01 Mar 2011 14:37:46 +0530 https://www.taxtmi.com/acts?id=12006