AMENDMENT OF SECTION 115AC Insection 11 SAC of the Income tax Act,-for the word "dividends", wherever it occurs, the
SECTION 51: AMENDMENT OF SECTION 115AC Insection 11 SAC of the Income tax Act,-for the word "dividends", wherever it occurs, the words, figures and letter "dividends, other than dividends referred to In section 115-O-" shall be substituted with effect from the 1st day of April, 2004.