# The Finance Act, 2003, Section 51: Amendment of section 115AC

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/51/

## Text

Amendment of section 115AC. 51. In section 115AC of the Income-tax Act, for the word "divi­dends", wherever it occurs, the words, figures and letter "divi­dends, other than dividends referred to in section 115-O" shall be substituted with effect from the 1st day of April, 2004. © Copyright. Taxmann Publications Pvt. Ltd.

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