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Amendment of section 115-O.

Section 57 - Act - DIRECT TAXES - Finance Act - Section 57 - 57. In section 115-O of the Income-tax Act,- (a) after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of June, 2016, namely:- (7) 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 afte .....

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ue of equity share capital of the company (excluding the equity share capital required to be held mandatorily by any other person in accordance with any law for the time being in force or any directions of Government or any regulatory authority, or equity share capital held by any Government or Government body); (b) specified date means the date of acquisition by the business trust of such holding as is referred to in clause (a). ; (b) after sub-section (7) as so inserted, the following sub-sect .....

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