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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Dividend income: declared or distributed dividends taxed in year of declaration; interim dividends taxed when unconditionally available.</h1> Dividend income is included in the assessee's total income in the financial year in which it is declared, distributed or paid by a company; an interim dividend is included in the year in which the amount is unconditionally made available by the company to the entitled member.

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