Amendment of section 115-O.

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..... n (1), the following proviso shall be inserted, namely:-- 'Provided that in respect of dividend referred to in sub-clause (e) of clause (22) of section 2, this sub-section shall have effect as if fo .....

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..... ibuted profits of domestic companies. It is proposed to insert a proviso to sub-section (1) of the said section so as to provide for levy of tax at the rate of thirty per cent. on distributed profits .....

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