Amendment of section 115-O

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for sub-section (1A), the following shall be substituted, namely:— "(1A) The amount referred to in sub-section (1) shall be reduced by,— (i) the amount of dividend, if any, received by the domestic c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... behalf of, the New Pension System Trust referred to in clause (44) of section 10. Explanation.— For the purposes of this sub-section, a company shall be a subsidiary of another company, if such other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X