https://www.taxtmi.com/circulars?id=8859 The Board refused a flat exemption for small dividends and reiterated that existing law permits grant of exemption certificates where an assessing officer is satisfied a shareholder's income is below the minimum taxable threshold; officers are instructed to expedite issuance of such certificates and follow earlier Board circular guidance. en-us Thu, 11 May 1972 00:00:00 +0530 Mon, 30 May 2011 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8859 The Board refused a flat exemption for small dividends and reiterated that existing law permits grant of exemption certificates where an assessing officer is satisfied a shareholder's income is below the minimum taxable threshold; officers are instructed to expedite issuance of such certificates and follow earlier Board circular guidance. Circulars Income Tax Thu, 11 May 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8859