https://www.taxtmi.com/acts?id=38282 The amendment substitutes the phrase excluding dividends referred to in section 115 O with "dividends," thereby making all dividend income from Global Depository Receipts subject to tax in the hands of non residents. This change takes effect from 1 April 2021 and applies to the assessment year 2021 2022 and subsequent years, removing the prior exclusion and extending the section's charge to include dividends previously excluded under the referenced provision. en-us Sat, 01 Feb 2020 16:50:28 +0530 Sat, 01 Feb 2020 16:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38282 The amendment substitutes the phrase excluding dividends referred to in section 115 O with "dividends," thereby making all dividend income from Global Depository Receipts subject to tax in the hands of non residents. This change takes effect from 1 April 2021 and applies to the assessment year 2021 2022 and subsequent years, removing the prior exclusion and extending the section's charge to include dividends previously excluded under the referenced provision. Act-Rules Bill Sat, 01 Feb 2020 16:50:28 +0530 https://www.taxtmi.com/acts?id=38282