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Amendment of section 115-O.

Clause 38 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 38 - 38. In section 115-O of the Income-tax Act,- (a) in sub-section (1), the following proviso shall be inserted, namely:- Provided that in respect of dividend referred to i .....

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vided that this sub-section shall not apply in respect of dividend referred to in sub-clause (e) of clause (22) of section 2. . Clause 38 of the Bill seeks to amend section 115-O of the Income-tax Act relating to tax on distributed profits of domesti .....

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