https://www.taxtmi.com/circulars?id=10118 An extra tax on equity dividends for A.Ys.1964-65 to 1968-69 operated by withdrawal of rebate or as an income tax charge, applying to dividends in excess of a ten percent paid up equity threshold and to past excess distributions on which the extra charge could not previously be collected for want of rebate or taxable income; definitions of the "relevant amount of distribution of dividends" and application timing varied across the years and a concession limited liability for companies declaring dividends for the first time within specified prior years. en-us Sat, 27 Oct 1973 00:00:00 +0530 Fri, 17 Jun 2011 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10118 An extra tax on equity dividends for A.Ys.1964-65 to 1968-69 operated by withdrawal of rebate or as an income tax charge, applying to dividends in excess of a ten percent paid up equity threshold and to past excess distributions on which the extra charge could not previously be collected for want of rebate or taxable income; definitions of the "relevant amount of distribution of dividends" and application timing varied across the years and a concession limited liability for companies declaring dividends for the first time within specified prior years. Circulars Income Tax Sat, 27 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10118