Just a moment...

⚠✕
❮ Top
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Manuals - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
    Topics: ?
    Topics / Manual Categories
    ---- All Topics----❯
    • ---- All Topics----
    Sort By: ?
    Even if Sort by Topic is selected, exact match will be shown on the top.
    RelevanceTopic
    Showing Records
    collapse
    Scroll To Chapter:
    ---- All Chapters ----❯
        No Records Found
        ❮
        ❯
        ❯❯
        MaximizeMaximizeMaximize
        0 / 200
        Expand Note
        Add to Folder

        No Folders have been created

          +

          Are you sure you want to delete "My most important" ?

          NOTE:

          Open Link
          Manuals
          Showing Results for :
          Reset Filters
          Results Found:
          AI TextQuick Glance by AIHeadnote
          No Records Found

          Manuals

          Back

          All Manuals

          Showing Results for :
          Reset Filters
          Showing
          Records
          ExpandCollapse
            No Records Found

            Manuals

            Back

            All Manuals

            Showing Results for : Reset Filters
            Case ID :

            📋
            Contents
            Note

            Note

            Note

            Bookmark

            print

            Print

            Print Options

            Login to TaxTMI
            Verification Pending

            The Email Id has not been verified. Click on the link we have sent on

            Didn't receive the mail? Resend Mail

            Don't have an account? Register Here

            Legal Clarification: Income Tax Section 2(22) Expands Dividend Exclusions, Redefines Financial Transactions and Shareholder Interactions

            A legal text detailing transactions not considered as dividends under Income Tax Section 2(22). Excludes advances or loans made in ordinary business course, dividend set-offs, certain inter-group financial transactions, share distributions, and company share purchases. Defines "concern" broadly, establishes substantial interest criteria, and introduces specific definitions for finance companies and group entities with conditions applicable from 01.04.2025.

            You may also like:

            Topics

            ActsIncome Tax
            No Records Found
            Next ➔