Amendment of section 57.

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....f section 2" shall be inserted; (b) after the proviso, the following proviso shall be inserted, namely:-- "Provided further that no deduction shall be allowed in case of dividend income of the nature referred to in sub-clause (f) of clause (22) of section 2."; (ii) in clause (iia), before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2025, nam....

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....d the said clause to exclude the dividend referred in sub-clause (f) of clause (22) of section 2 for the purposes of the said clause. It is also proposed to insert a new proviso to the said section to provide that that no deduction shall be allowed in case of dividend income of the nature referred to in sub-clause (f) of clause (22) of section 2. These amendments will take effect from 1st Octobe....