1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Inter-corporate dividend deduction: companies may deduct received dividends to the extent distributed before the due date.</h1> A domestic company may deduct dividends received from another domestic company, a foreign company or a business trust to the extent such received dividends do not exceed the amount of dividend the recipient company has distributed on or before the due date; once the deduction for a distributed amount is allowed in a previous year, that amount cannot be claimed again in any other year, and 'due date' means one month prior to the statutory return filing date.
TaxTMI 
TaxTMI 
