# The Finance Act, 2012, Section 56: Amendment of section 115-O

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/56/

## Text

Amendment of section 115-O. 56. In section 115-O of the Income-tax Act, in sub-section (1A), in clause (i), with effect from the 1st day of July, 2012,— (i) in sub-clause (a), the word "and" shall be inserted at the end; (ii) in sub-clause (b), for the words "paid tax under this section on such dividend; and", the words "paid the tax which is payable under this section on such dividend:" shall be substituted; (iii) sub-clause (c) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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