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    <title>Amendment of section 115-O.</title>
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    <description>A proviso is inserted to sub section (6) of section 115 O terminating the exemption that had prevented tax on distributed profits from being chargeable on dividends declared, distributed or paid by undertakings or enterprises engaged in developing, operating or maintaining Special Economic Zones; as a result, such dividends paid on or after the stated date will be subject to tax on distributed profits under section 115 O.</description>
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      <description>A proviso is inserted to sub section (6) of section 115 O terminating the exemption that had prevented tax on distributed profits from being chargeable on dividends declared, distributed or paid by undertakings or enterprises engaged in developing, operating or maintaining Special Economic Zones; as a result, such dividends paid on or after the stated date will be subject to tax on distributed profits under section 115 O.</description>
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