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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>Exemption from dividend distribution tax for dividends to business trusts and IFSC units meeting specified eligibility conditions.</h1> No dividend distribution tax shall be chargeable on dividends paid by a domestic company to a business trust out of current income from the specified date, except where distributions are from accumulated profits and current profits up to that date; separately, dividends paid out of current income by a unit of an International Financial Services Centre that derives income solely in convertible foreign exchange are also exempt from dividend distribution tax, with definitions provided for specified domestic company, specified date, International Financial Services Centre, unit and convertible foreign exchange.

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