Amendment of Act 7 of 1964

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..... e inserted at the end, namely :- "Provided that where in the case of an Indian company or a company which has made the prescribed arrangements for the declaration and payment of dividends within India - (i) which is such a company as is referred to in section 108 of the Income-tax Act, and (ii) whose paid-up share capital (subscribed and paid for in cash) as on the last day of the previous y .....

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