Amendment of section 194.

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.... the word, brackets and letter "sub-clause (e)", the words, brackets and letter "or sub-clause (f)" shall be inserted with effect from the 1st day of October, 2024. - Clause 52 of the Bill s....

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.... making any distribution or payment to a shareholder, who is resident in India, of any dividend within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause....