Under-charge of sur-tax due to deduction of tax on excess dividends.

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..... 73 Section(s) Referred: Rule 2(i)(b) of ST Act Statute: Under the Companies (Profits) Sur-tax Act, 1964 while computing the chargeable profits deduction is allowed in respect of the Incom .....

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..... egal position may please be brought to the notice of all Income-tax Officers. A review may also be made of all the completed assessments in the light of the above clarification and a report sent so as .....

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