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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 dividends from foreign subsidiaries extended to cover an additional financial year, preserving the special dividend taxation regime.</h1> The amendment adds the phrase 'or beginning on the 1st day of April, 2014' to sub-section (1), extending the temporal application of the special dividend-tax provision to include dividends received in the financial year beginning on that date, effective from the first day of April, 2014 and applying to the consequent assessment year.

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