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Bill - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Amendment of section 10. - Any distributed income from a ...

Bill

February 29, 2016

Amendment of section 10. - Any distributed income from a business trust received by a unit holder which is of the same nature as dividend referred to in sub-section (7) of section 115-O shall not be included in the total income of such unit holder.

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  10. Taxability of dividends - dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s) - The Tribunal held that, additional income...

 

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