Finance Act, 2003 Section 51 - Bare Act |
| State | Central Government |
| Year | 2003 |
| Section Title | Amendment of Section 115ac |
In section 115AC 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.