Amendment of section 115AD.

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..... ction (1 ), in clause (a ), the words, figures and letter other than income by way of dividends referred to in section 115-O shall be omitted with effect from the 1st day of April, 2021. - Clau .....

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..... 5-O so that all dividend income is taxed in the hands of Foreign Institutional Investors. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assess .....

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