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    <title>Amendment of Section 57</title>
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    <description>Amendment inserts a proviso and Explanation to exclude clauses (i) and (iii) from applying when computing income by way of dividends of an assessee that is a foreign company, and states that &quot;foreign company&quot; shall have the same meaning as in the statutory cross reference for the definition.</description>
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      <description>Amendment inserts a proviso and Explanation to exclude clauses (i) and (iii) from applying when computing income by way of dividends of an assessee that is a foreign company, and states that &quot;foreign company&quot; shall have the same meaning as in the statutory cross reference for the definition.</description>
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