CHAPTER XVIII - Relief respecting tax on dividends in certain cases Archives

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Section – 236A : Relief to certain charitable institutions or funds in respect of certain dividends

236A. (1) Where seventy-five per cent of the share capital of any company is throughout the previous year beneficially held by an institution or fund established in India for a […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Section – 236 : Relief to company in respect of dividend paid out of past taxed profits

236. 86(1) Where in respect of any previous year relevant to the assessment year commencing after the 31st day of March, 1960, an Indian company or a company which has […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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

235. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and with retrospective […]

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