Amendment of section 104

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..... ,- (a) in sub-section (1),- (i) for the words, brackets and figure- on the distributable income as reduced by- (i) the amount of dividends actually distributed, and , the words on the distributable in .....

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..... pany which is neither an Indian company nor a company which has made the prescribed arrangements for the declaration and payment of dividends within India. ; (iii) in the Explanation, after the words .....

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