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    <title>Omission of Explanation occurring after section 115Q.</title>
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    <description>Omission of the Explanation following section 115Q deletes a prior clarification that &quot;dividends&quot; followed the definition in clause (22) of section 2 but excluded sub clause (e); this deletion is consequential to amendments to the dividend tax provision and takes effect from the commencement of the stated financial year.</description>
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