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

CHAPTER XVIII RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES 235. Relief to shareholders in respect of agricultural income-tax attributable 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) . ] to