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[Cites 0, Cited by 0] [Section 115BBD(3)] [Section 115BBD] [Entire Act]

Union of India - Subsection

Section 115BBD(3)(i) in The Income Tax Act, 1961

(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;