March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 236A : Relief to certain charitable institutions or funds in respect of certain dividends236A. (1) Where seventy-five per cent of the share capital of any company is throughout […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 236 : Relief to company in respect of dividend paid out of past taxed profits236. 86(1) Where in respect of any previous year relevant to the assessment year commencing […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVIII - Relief respecting tax on dividends in certain cases Income-tax Act 1961Section – 235 : Relief to shareholders in respect of agricultural income-tax attributable to dividends235. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, […]