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    <title>Tax Liability in Profit &amp; Loss for declare Interim Dividend</title>
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    <description>Tax liability for declaring an interim dividend should be computed on the basis of income earned up to the declaration date; even if depreciation is charged for the full year, the tax expense for the interim distribution must align with year-to-date taxable income rather than a full-year projection.</description>
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      <description>Tax liability for declaring an interim dividend should be computed on the basis of income earned up to the declaration date; even if depreciation is charged for the full year, the tax expense for the interim distribution must align with year-to-date taxable income rather than a full-year projection.</description>
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