Relief respecting tax on dividends in
Relief to shareholders in respect of
agricultural income-tax attributable to dividends.
235.[Omitted by the
Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was
amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and with
retrospective effect from 1-4-1962, the Finance Act, 1966, w.e.f. 1-4-1966 and
the Finance Act, 1965, w.e.f. 1-4-1965.]