Amendment of section 115C.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , figures and letter "other than dividends referred to in section 115-O" shall be omitted with effect from the 1st day of April, 2021. - Clause 55 of the Bill seeks to amend section 115C of the Inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n any income derived from a foreign exchange asset. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X