Section 40 of Finance Act 2018 : Amendment of section 115-O Income Tax Act
Section 40 of Finance Act 2018 [Section 40 of Finance Act 2018 deals with Amendment of section 115-O. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 115-O. 40. In section 115-O of the Income-tax Act,— (a) in sub-section (1), the following proviso shall be inserted, namely:— ‘Provided that in respect of dividend referred to in sub-clause… Read More »