Section 12 - Amendment of Section 104 - Finance Act, 1973

12. Amendment of Section 104 In section 104 of the Income-tax Act, with effect from the 1st day of April, 1974, - (a) in sub-section (1), after the words the amount of dividends actually distributed, if any , the words ,within the said period of twelve months shall be inserted; (b) in sub-section (2), in clauses (i) and (ii), after the words the payment of a dividend or a large dividend than that declared , the words, brackets and figure within the period of twelve months referred to in sub-section (1) shall be inserted.