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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>Tax on foreign dividends: prescribed separate tax on dividends from specified foreign company plus normal tax on remaining income.</h1> A separate tax framework applies where an Indian company receives dividends from a specified foreign company: the tax payable comprises the prescribed separate tax on such dividend income plus the normal income-tax that would be chargeable after reducing total income by that dividend income; deductions or allowances are not permitted against the dividend income; a specified foreign company is defined by reference to a minimum shareholding threshold; the provision is inapplicable from the stated assessment year exemption date.

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