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1961Section 235Omitted

235. Relief to shareholders in respect of agricultural income-tax attributable to dividends.

In the 2025 Act0 matches

No counterpart in the correspondence.

[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.]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·