Amendment of section 115-O.

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Full Text of the Document

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.... shall have effect as if for the words "fifteen per cent.", the words "thirty per cent." had been substituted;'; (b) in sub-section (1B), the following proviso shall be inserted, namely:-- "Provided that this sub-section shall not apply in respect of dividend referred to in sub-clause (e) of clause (22) of section 2.".   - Clause 38 of the Bill seeks to amend section....