Amendment of section 80M

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..... on (1), the following proviso shall be inserted at the end, with effect from the 1st day April, 1994, namely :- "Provided that where any domestic company receives any income by way of dividend .....

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..... f the previous year relevant to the assessment year commencing on the 1st day of April, 1995, and no deduction shall be allowed on such income in respect of the previous year relevant to the assessm .....

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