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    <title>Amendment of section 57.</title>
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    <description>Amendments to section 57 exclude certain dividends from the deduction regime by inserting an exclusion after &quot;in the case of dividends,&quot; effective 1 October 2024; they also add a proviso increasing the deduction ceiling where tax is computed under the specified alternative computation provision, effective 1 April 2025, and further provide that no deduction shall be allowed for dividends of the nature identified by the referenced sub-clause, effective 1 October 2024.</description>
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      <description>Amendments to section 57 exclude certain dividends from the deduction regime by inserting an exclusion after &quot;in the case of dividends,&quot; effective 1 October 2024; they also add a proviso increasing the deduction ceiling where tax is computed under the specified alternative computation provision, effective 1 April 2025, and further provide that no deduction shall be allowed for dividends of the nature identified by the referenced sub-clause, effective 1 October 2024.</description>
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