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Amendment of section 115-O.

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Full Text of the Document

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....be substituted with effect from the 1st day of September, 2019. - Clause 35 of the Bill seeks to amend section 115-O of the Income-tax Act relating to tax on distributed profits of domestic companies. Sub-section (8) of the said section provides that notwithstanding anything contained in this section, no tax on distributed profits shall be chargeable in respect of the total income of a company....

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