# The Finance Act, 2002, Section 46: Amendment of section 115AC

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/46/

## Text

Amendment of section 115AC. 46. In section 115AC of the Income-tax Act,— (a ) the words, figures and letter "other than dividends referred to in section 115-O", wherever they occur, shall be omitted with effect from the 1st day of April, 2003; (b ) in sub-section (1), in clause (b),— (i) in sub-clause (iii), for the word "re-issued", the words "issued or re-issued" shall be substituted; (ii) sub-clause (iv) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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