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    <title>Amendment of section 115A.</title>
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    <description>The amendment adds a proviso treating dividends received from units in an International Financial Services Centre under the IFSC-specific statutory reference as taxable at ten percent, and it substitutes the word &quot;ten&quot; with &quot;twenty&quot; in two sub-clauses of the same provision to increase those applicable rates, effective from the specified assessment year beginning April first, 2024.</description>
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      <description>The amendment adds a proviso treating dividends received from units in an International Financial Services Centre under the IFSC-specific statutory reference as taxable at ten percent, and it substitutes the word &quot;ten&quot; with &quot;twenty&quot; in two sub-clauses of the same provision to increase those applicable rates, effective from the specified assessment year beginning April first, 2024.</description>
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