Exemption of deduction of tax at source on payment of Dividend to business trust in whose hand dividend is exempt

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..... 021 - Budget 2021-22 + FINANCE Bill, 2021 Exemption of deduction of tax at source on payment of Dividend to business trust in whose hand dividend is exempt Section 194 of the Act provides f .....

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..... me credited or paid to a business trust by a special purpose vehicle or payment of dividend to any other person as may be notified. This amendment will take effect retrospectively from 1st April, 2 .....

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