In section 57 of the Income-tax Act, in clause (i), for the words "in the case of dividends", the words, figures and letter "in the case of dividends, other than dividends referred to in section 115-O" shall be substituted with effect from the 1st day of April, 2004.
Finance Act, 2003 Section 32 - Bare Act |
| State | Central Government |
| Year | 2003 |
| Section Title | Amendment of Section 57 |
Act Info: