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<h1>Explaining Section 115-O(1B) on Grossing Up Dividends for Tax on Distributed Profits, Excluding Certain Dividends</h1> Section 115-O(1B) of the Income Tax Act addresses the grossing up of dividends for determining the tax on distributed profits. It states that the net distributed profits, after accounting for the tax calculated at the specified rate, should equal the original net distributed profits. This provision excludes dividends mentioned in sub-clause (e) of clause (22) of section 2, as amended by the Finance Act, 2018.
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