# The Finance Act, 1997, Section 49: Amendment of section 195

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/49/

## Text

Amendment of section 195. 49. In section 195 of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted with effect from the 1st day of June, 1997, namely:— "Provided further that no such deduction shall be made in respect of any dividends referred to in section 115-O.". © Copyright. Taxmann Publications Pvt. Ltd.

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