Amendment of section 115BBD

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...., the following sub-section shall be inserted with effect from the 1st day of April, 2023, namely:-- "(4) The provisions of this section shall not apply to any assessment year beginning on or after ....

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....x per cent. or more in nominal value of the equity share capital, such dividend income shall be taxed at the rate of fifteen per cent. It is proposed to insert a new sub-section (4) to provide that t....