Section 105 - Omitted

Dividend distribution requirements protect compliant companies from additional tax orders, with notice-based further distribution remedies.

Special rules exempt companies from orders under section 104 when they meet prescribed dividend distribution requirements within defined time periods, including investment companies meeting the statutory share, limited shortfalls for other companies, and returns showing compliance even if later assessments raise total income absent certain adjustments or nondisclosure. Where reassessment reduces the distributable income, notices may require further distributions to reach the statutory threshold, and such further distributions are not counted in deciding whether section 104 applied to the year in which they are made.