Amendment of section 115BBDA.

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..... a firm", the words "a specified assessee" shall be substituted; (ii) for sub-section (3), the following Explanation shall be substituted, namely:- 'Explanation.--For the purposes of this section,- (a) "dividend" shall have the meaning assigned to it in clause (22) of section 2 but shall not include sub-clause (e) thereof; (b) "specified assessee" means a person other than,- (i) a domesti .....

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..... is section shall be applicable to all resident persons other than a domestic company, a fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or a trust or institution registered under section 12AA of the Income .....

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