Withholding on dividends: no deduction required at source for dividends governed by section 115-O under the 1997 amendment. The amendment inserts a proviso to section 195(1), effective 1 June 1997, specifying that no deduction under that provision shall be made in respect of dividends referred to in section 115-O, thereby excluding such dividends from deduction at source under the withholding rules.
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.
Withholding on dividends: no deduction required at source for dividends governed by section 115-O under the 1997 amendment.
The amendment inserts a proviso to section 195(1), effective 1 June 1997, specifying that no deduction under that provision shall be made in respect of dividends referred to in section 115-O, thereby excluding such dividends from deduction at source under the withholding rules.
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