Telecom Regulatory Authority of India Act,1997
Act No : 24
Section :
Amendment of section 115AC.
33. Amendment of section 115AC. In section 115AC of the Income-tax Act, for the word "dividends" wherever it occurs, the words "dividends other than dividends referred to in section 115-O" shall be substituted with effect from the 1st day of April, 1998.