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Amendment of section 115BBDA.

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Full Text of the Document

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.... firm", the words "a specified assessee" shall be substituted; (ii) for sub-section (3), the following Explanation shall be substituted, namely:- 'Explanation.--For the purposes of this section,- (a) "dividend" shall have the meaning assigned to it in clause (22) of section 2 but shall not include sub-clause (e) thereof; (b) "specified assessee" means a person other than,- (i) a domestic....

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