Foreign company dividend taxation: clauses (i) and (iii) excluded when computing dividend income, definition tied to statutory cross reference. Amendment inserts a proviso and Explanation to exclude clauses (i) and (iii) from applying when computing income by way of dividends of an assessee that ... Summary
Foreign company dividend taxation: clauses (i) and (iii) excluded when computing dividend income, definition tied to statutory cross reference.
Amendment inserts a proviso and Explanation to exclude clauses (i) and (iii) from applying when computing income by way of dividends of an assessee that is a foreign company, and states that "foreign company" shall have the same meaning as in the statutory cross reference for the definition.
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