Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Dividend declaration and payment arrangements must be maintained within India, including the register, meeting venue, and payment location. Rule 27 requires a company to maintain its share-register in India, hold the dividend-declaring general meeting only in India, and make any declared dividend payable only within India. These arrangements apply to dividends, including dividends on preference shares, under the relevant income-tax provisions.
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.
Dividend declaration and payment arrangements must be maintained within India, including the register, meeting venue, and payment location.
Rule 27 requires a company to maintain its share-register in India, hold the dividend-declaring general meeting only in India, and make any declared dividend payable only within India. These arrangements apply to dividends, including dividends on preference shares, under the relevant income-tax provisions.
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