TMI BlogAmendment of section 115-O.X X X X Extracts X X X X X X X X Extracts X X X X ..... fect as if for the words fifteen per cent. , the words thirty per cent. had been substituted; ; (b) in sub-section (1B), the following proviso shall be inserted, namely: Provided 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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