Omitted

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....e Act, 1973 w.e.f. 01-04-1974 4.  Inserted vide Section 13 of the Finance Act, 1973 w.e.f. 01-04-1974 5.  Omitted vide Section 41 of the Finance Act, 1987 w.e.f. 01-04-1988 before it was read as, "Special provisions for certain companies 105. (1) No order under section 104 shall be made,- (i) in the case of an investment company which has dist....

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....rence in the total income does not arise out of the application of the proviso to sub-section (1) of section 145 or sub-section (2) of section 145 or section 144 or the omission by the company to disclose its income fully and truly; or (iv) in the case of a company where a re-assessment is made under the provisions of clause (b) of section 147 and the sum distributed as dividends falls short of ....

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....distributed as dividends within the period of twelve months referred to in sub-section (1) of section 104, and (ii) the sum distributed as dividends within the period of three months from the receipt of the said notice; (b) where an order under section 107A has been made by the Board in relation to the assessment made under section 143 or section 144, the sum distributed as dividends within th....