https://www.taxtmi.com/acts?id=4326 Previously, Section 80M permitted a deduction for inter-corporate dividends where a domestic company's income included dividends from another domestic company; the deduction was limited to the amount not exceeding the dividend distributed by the recipient company on or before the due date for filing the return, and could be claimed only once for the distributed amount. "Due date" was defined as the date for furnishing the return of income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 13:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4326 Previously, Section 80M permitted a deduction for inter-corporate dividends where a domestic company's income included dividends from another domestic company; the deduction was limited to the amount not exceeding the dividend distributed by the recipient company on or before the due date for filing the return, and could be claimed only once for the distributed amount. "Due date" was defined as the date for furnishing the return of income. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4326