Section 115-O Amended: No Tax on Dividends from Specified Domestic Companies to Business Trusts from Current Income.

Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable under this section in respect of any amount declared, distributed or paid by the specified domestic company by way of dividends (whether interim or otherwise) to a business trust out of its current income on or after the specified date. .....

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