| 1. | - | Sections 3 and 4 shall be omitted. |
| 2. | - | In section 4A, for the words, brackets, letters and figures -twenty-seven and a half per cent of the aggregate of (i) the stipulated dividend, and (ii) an amount equal to eleven per cent of the stipulated dividend as specified in sub-section (3) of section 3-, the following shall be substituted, namely :- |
| - | -Twenty-seven and a half per cent of the stipulated dividend : | |
| - | Provided that in a case where the preference shares in respect of which the dividend is declared or paid form part of the preference share capital of a company which, in respect of the greater part of its total income, is entitled to a deduction from the tax chargeable from it under the Inc .... To read the full section download the app from Google Play store
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