Amendment of section 57.

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..... Act, with effect from the 1st day of April, 2021, (a) in clause (i), for the words, figures and letter dividends, other than dividends referred to in section 115-O , the word dividends shall b .....

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..... , and in any previous year such deduction shall not exceed twenty per cent. of the dividend income, or income in respect of such units, included in the total income for that year, without deduction un .....

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