AMENDMENT OF SECTION 115A In section 115A of the Income tax Act,-in sub-section
1), with effect from the 1st day of April, 2004,- (i) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to In section 115-O-" shall be substituted; (ii) in clause (b), in the opening portion, for the words "a foreign company, includes any income by way of royalty or fees for technical services", the words, brackets, figures and letters a nonresident (not being a company) or a foreign company, includes any income by way of royalty or fees for technical services other than income referred to in sub-section (1) of section 44DA" shall be substituted.