Amendment of section 115-O.

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..... after the 1st day of April, 2017 shall be substituted with effect from the 1st day of September, 2019. - Clause 35 of the Bill seeks to amend section 115-O of the Income-tax Act relating to tax on distributed profits of domestic companies. Sub-section ( 8 ) of the said section provides that notwithstanding anything contained in this section, no tax on distributed .....

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