23. Amendment of section 63 of the principal enactment

Section 63 of the principal enactment as last amended by the Act, No. 8 of 2014 is hereby further amended by the addition at the end of that section, of the following paragraph:-

“For the purpose of this section the profits and income from such dividends which form part of the profits under section 3(a) of this Act, means profits and income after deducting expenses in ascertaining the profits from such business of receiving dividends.”.