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Amendment of section 115-O.

Section 57 - Acts - DIRECT TAXES - FINANCE ACT, 2016 - 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 o .....

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or after the specified date: Provided that nothing contained in this sub-section shall apply in respect of any amount declared, distributed or paid, at any time, by the specified domestic company by way of dividends (whether interim or otherwise) out .....

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nal value 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 authorit .....

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ub-section shall be inserted with effect from the 1st day of April, 2017, namely:- (8) Notwithstanding anything contained in this section, no tax on distributed profits shall be chargeable in respect of the total income of a company, being a unit of .....

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