https://www.taxtmi.com/acts?id=3801 Rule 27 requires a company to maintain its share-register in India, hold the dividend-declaring general meeting only in India, and make any declared dividend payable only within India. These arrangements apply to dividends, including dividends on preference shares, under the relevant income-tax provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 18:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3801 Rule 27 requires a company to maintain its share-register in India, hold the dividend-declaring general meeting only in India, and make any declared dividend payable only within India. These arrangements apply to dividends, including dividends on preference shares, under the relevant income-tax provisions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3801