Amendment of Section 115
In section 115-O of the Income-tax Act, in sub-section (1A), in clause (i), with effect from the 1st day of July, 2012,--
(i) in sub-clause (a), the word "and" shall be inserted at the end;
(ii) in sub-clause (b), for the words "paid tax under this section on such dividend; and", the words "paid the tax which is payable under this section on such dividend:" shall be substituted;
(iii) sub-clause (c) shall be omitted.