https://www.taxtmi.com/article/detailed?id=1187 The Finance Bill 2011 proposes to remove the Explanation exempting certain dividends and to sunset the exemption from Minimum Alternate Tax for SEZ developers and units, so that dividends paid on or after 1 June 2011 will lose the DDT exemption and MAT exemption will cease for assessment years beginning on or after 1 April 2012, with consequential deletions in the SEZ Act Second Schedule. en-us Sat, 05 Mar 2011 15:36:25 +0530 Sat, 05 Mar 2011 15:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1187 The Finance Bill 2011 proposes to remove the Explanation exempting certain dividends and to sunset the exemption from Minimum Alternate Tax for SEZ developers and units, so that dividends paid on or after 1 June 2011 will lose the DDT exemption and MAT exemption will cease for assessment years beginning on or after 1 April 2012, with consequential deletions in the SEZ Act Second Schedule. Articles Income Tax Sat, 05 Mar 2011 15:36:25 +0530 https://www.taxtmi.com/article/detailed?id=1187