Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Amendment of section 115BBDA.

Clause 44 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 44 - 44. In section 115BBDA of the Income-tax Act [as inserted by section 52 of the Finance Act, 2016 (28 of 2016)], with effect from the 1st day of April, 2018,- (i) in sub-section (1), f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 company; or (ii) a fund or institution or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion registered under section 12AA. . Clause 44 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax on certain dividends received from domestic companies. Under the existing provisions of section 115BBDA, in case of an ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version