Amendment of section 234C.

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..... and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: -- 'Explanation 2.--For the purposes of this sub-section, the term "dividend" shall have the meaning assigned to it in clause (22) of section 2, but shall not include sub-clause (e) thereof.'. - Clause 53 of the Bill seeks to amend section 234C of the Income-tax Act relating to interest for deferment .....

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