Section 56 - Amendment of section 115-O. - Finance Act, 2012

Amendment of section 115-O. 056. 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.