769/CBDT.

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..... ally distributed, if any" for purposes of determining the amount with reference to which the additional income-tax is to be levied. Consequent to this amendment, Section 105 has been amended to make references to distribution of dividends within the period of twelve months referred to in Section 104(1)/ 2. I am directed to state that the effect of the amendment is that the dividends distributed .....

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