# The Finance Act, 2003, Section 50: Amendment of section 115A

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/50/

## Text

Amendment of section 115A. 50. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2004,— (i ) in clause (a), for the word "dividends", at both the places where it occurs, the words, figures and letter "dividends other than dividends referred to in section 115-O" shall be substituted; (ii ) in clause (b), in the opening portion, for the words "a foreign company, includes any income by way of royalty or fees for technical services", the words, brackets, figures and let­ters a non-resident (not being a company) or a foreign company, includes any income by way of royalty or fees for technical services other than income referred to in sub-section (1) of section 44DA" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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