Amendment of Act 52 of 1963

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Full Text of the Document

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....s computed under the Income-tax Act, 1961 (43 of 1961), before including therein the amount of qualifying dividend - (i) does not exceed a sum of twenty thousand rupees, the qualifying dividend shall not be included in computing the total income of the unit holder for that year; (ii) exceeds a sum of twenty thousand rupees, the qualifying dividend shall be included in computing the total incom....