(i)[in the case of dividends, other than dividends referred to in section 115-O] [ Substituted by Act 32 of 2003, Section 32, for " in the case of dividends" (w.e.f. 1.4.2004).]. [or interest on securities] [ Inserted by Act 26 of 1988, Section 19 (w.e.f. 1.4.1989).], any reasonable sum paid by way of commission or remuneration to a banker or any other person for the purpose of releasing such dividend [or interest] [Inserted by Act 26 of 1988, Section 19 (w.e.f. 1.4.1989).] on behalf of the assessee;
