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Grossing up of Dividend Sec. 115-O(1B)

Income Tax - Income from Other Sources - 11 - SEC - 115-O(1B): GROSSING UP OF DIVIDEND (Inserted by Finance Act, 2014) For the purposes of determining the tax on distributed profits payable in accorda .....

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e increased to such amount as would, after reduction of the tax on such increased amount at the rate specified in sub-section (1), be equal to the net distributed profits.] Tax rate as per section 115 .....

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