eCourtsIndia
IndiaCode Laws
Section30
The Finance Act, 2013

Amendment of section 115-O

In force As on 11 Oct 2026

Ministry Finance Cited by 2 provisions

Section 30 of the Finance Act, 2013 deals with amendment of section 115-O. Amendment of section 115-O. 30. In section 115-O of the Income-tax Act, in sub-section (1A), for clause (i), the following clause shall be substituted with effect from the 1st day of June, 2013, namely:— "(i) | the amount of dividend, if any, received by the domestic company during the financial yea

Amendment of section 115-O.

30. In section 115-O of the Income-tax Act, in sub-section (1A), for clause (i), the following clause shall be substituted with effect from the 1st day of June, 2013, namely:—

"(i)the amount of dividend, if any, received by the domestic company during the financial year, if such dividend is received from its subsidiary and,—
(a)where such subsidiary is a domestic company, the subsidiary has paid the tax which is payable under this section on such dividend; or
(b)where such subsidiary is a foreign company, the tax is payable by the domestic company under section 115BBD on such dividend:
Provided that the same amount of dividend shall not be taken into account for reduction more than once;".

© Copyright. Taxmann Publications Pvt. Ltd.

Section 30, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 115 Extent, commencement and application

Referred to by 2

  1. s. 70 Amendment of section 30
  2. s. First Schedule First Schedule

Questions about Section 30

What does Section 30 of the Finance Act deal with?

Section 30 of the Finance Act is headed "Amendment of section 115-O". Amendment of section 115-O. 30. In section 115-O of the Income-tax Act, in sub-section (1A), for clause (i), the following clause shall be substituted with effect from the 1st day of June, 2013, namely:— "(i) | the amount of dividend, if any, received by the domestic company during the financial yea

How do I find court cases under Section 30 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 30, section 30 Finance Act 2013, section 30 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 30 of the Finance Act, and has it changed?

Its own text turns on section 115 (Extent, commencement and application), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.