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    <title>Amendment of section 57</title>
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    <description>The Income-tax Act clause (i) is amended to include interest on securities, inserting &quot;or interest&quot; after references to &quot;such dividend&quot;, and the existing Explanation is omitted, thereby treating interest on securities alongside dividends for income-tax purposes.</description>
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      <title>Amendment of section 57</title>
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      <description>The Income-tax Act clause (i) is amended to include interest on securities, inserting &quot;or interest&quot; after references to &quot;such dividend&quot;, and the existing Explanation is omitted, thereby treating interest on securities alongside dividends for income-tax purposes.</description>
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