Bench: S.SUJATHA,N.K.PATIL
dividend payments 12. Subsequent to passing of Finance Act, 2008, though with retrospective effect from 01.06.2002, the term ‘any such person’ that existed in the old provision was substituted by the terms ‘any person’. A new clause, clause a of sub-section(1) of Section 201, “who is required to deduct any sum in accordance with the provisions of this