https://www.taxtmi.com/acts?id=9860 An explanatory clause conditioning dividend treatment on a foreign company having a prescribed arrangement for declaration and payment of dividends within India has been omitted, removing the statutory requirement that linked dividend treatment to in India declaration and payment arrangements for dividends arising from income in India, with the omission given retrospective effect. en-us Wed, 22 Oct 2008 10:53:43 +0530 Wed, 22 Oct 2008 10:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9860 An explanatory clause conditioning dividend treatment on a foreign company having a prescribed arrangement for declaration and payment of dividends within India has been omitted, removing the statutory requirement that linked dividend treatment to in India declaration and payment arrangements for dividends arising from income in India, with the omission given retrospective effect. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:53:43 +0530 https://www.taxtmi.com/acts?id=9860