Part DCASafe 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 receipt without tax deduction: the rule providing shareholder statements on undeducted dividends has been omitted. Rule 28A of the Income-tax Rules, 1962 dealt with a statement by a shareholder claiming receipt of dividend without deduction of tax at source; this ... Summary
Dividend receipt without tax deduction: the rule providing shareholder statements on undeducted dividends has been omitted.
Rule 28A of the Income-tax Rules, 1962 dealt with a statement by a shareholder claiming receipt of dividend without deduction of tax at source; this provision has been omitted by a subsequent amendment to the Rules, thereby removing the specific regulatory mechanism for such shareholder statements in relation to deduction at source.
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