Amendment of section 115ACA.

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..... ures and letter "dividends, other than dividends referred to in section 115-O" wherever they occur, the word "dividends" shall be substituted with effect from the 1st day of April, 2021. - Clause 4 .....

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..... t all dividend income is taxed in the hands of non-resident. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequ .....

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