Amendment of section 115A

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....tax Act, in sub-section (1), with effect from the 1st day of April, 1998, - (a) in clause (a), for the word "dividends", wherever it occurs, the words "dividends other than dividends referred....

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....of May, 1997, and twenty per cent. where such royalty is received in pursuance of an agreement made after the 31st day of May, 1997; (B) the amount of income-tax calculated on the income by w....