Home List
← Previous	Next →

Tax on certain dividends received from domestic companies.

Section 115BBDA - Act - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES - Income-tax Act, 1961 - Section 115BBDA - 1[ 115BBDA. (1) Notwithstanding anything contained in this Act, where the total income of 2[a specified assessee ] resident in India, inc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

way of such dividends in aggregate exceeding ten lakh rupees, at the rate of ten per cent.; and (b) the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the amount of income .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(1). 3[Explanation.-For the purposes of this section,- (a) dividend shall have the meaning assigned to it in clause (22) of section 2 but shall not include sub-clause (e) thereof; (b) specified assessee means a person other than,- (i) a domestic com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X