Amendment of section 104

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.... in sub-section (1),- (i) for the words, brackets and figure- "on the distributable income as reduced by- (i) the amount of dividends actually distributed, and", the words "on the....

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....emed always to have been, inserted, namely:- "(c) a company which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of divide....