(3)In this section, -(i)"dividends" shall have the same meaning as is given to "dividend" in clause (22) of section 2 but shall not include sub-clause (e) thereof;(ii)"specified foreign company" means a foreign company in which the Indian company holds twenty-six per cent or more in nominal value of the equity share capital of the company.]Following sub-section (4) shall be inserted after sub-section (3) of section 115BBD by the Finance Act, 2022, w.e.f. 1-4-2023:
