law: The Income-Tax Act, 1961
  Chapter XVIII
  Relief Respecting Tax on Dividends in Certain Cases
  235. Relief to shareholders in respect of agricultural income-tax attributable to dividends.- [Omitted by the Finance (No. 2) (Act, 32 of 1971), s. 28 (w.e.f. 1-4-1972). Prior to its omission, it was amended by the Taxation Laws (Amendment) (Act, 42 of 1970), s. 41 (w.e.f. 1-4-1971) and with retrospective effect from 1-4-1962, the Finance Act, (13 of 1966), s. 27 (w.e.f. 1-4-1966) and the Finance Act, 10 of 1965, s. 55 (w.e.f. 1-4-1965).]