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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 treated as taxable when declared, distributed, paid, or unconditionally made available to the shareholder.</h1> Section 8 treats dividend income as income of the previous year when a company declares, distributes or pays a dividend. Interim dividends are treated as income of the previous year when the dividend amount is unconditionally made available by the company to the entitled member.

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