https://www.taxtmi.com/acts?id=53833 Section 204 is amended to insert a reference to section 150 in sub-section (3)(a)(i) and to add a special rule for a co-operative society exercising the option under sub-section (2). Under the new sub-section (5), the requirements of sub-section (3) are modified so that the deduction under section 149(2)(d)(ii) is available only up to the amount of dividend distributed to members at least one month before the due date for filing the return of income under section 263(1). en-us Tue, 31 Mar 2026 15:32:21 +0530 Tue, 31 Mar 2026 15:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53833 Section 204 is amended to insert a reference to section 150 in sub-section (3)(a)(i) and to add a special rule for a co-operative society exercising the option under sub-section (2). Under the new sub-section (5), the requirements of sub-section (3) are modified so that the deduction under section 149(2)(d)(ii) is available only up to the amount of dividend distributed to members at least one month before the due date for filing the return of income under section 263(1). Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:32:21 +0530 https://www.taxtmi.com/acts?id=53833