Amendment of section 115A.

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....bsp;        (a) in sub-clause (ii), for the word, brackets, figures and letter "clause (iia)", the words, brackets, figures and letters "sub-clause (iia) or sub-clause (iiaa)" shall be substituted;                 (b) after sub-clause (iia), the following sub-clause shall be insert....

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....(1) of the aforesaid section 115A provides the rates at which income-tax shall be payable, where a total income of non-resident (not being a company) or a foreign company, includes any income by way of dividends (other than dividends referred to in section 115-O); or interest received from Government or an Indian concern on monies borrowed or debt incurred by the Government or the Indian concern i....