Amendment of Section 80M

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sub-section (1), for clauses (a) and (b), the following clauses shall be substituted with effect from the 1st day of April, 1976, namely :- (a) where the assessee is a domestic company (i) in respect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch income; (ii) in respect by way of dividends other than the dividends referred to in cent. of sub-clause (i) such income; sixty per of such income (b) where the assessee is a foreign company, in re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X