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    <title>Reduction in tax rate on certain dividends received from foreign companies - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Amendment extends the concessional taxation under Section 115BBD so that gross dividends received by an Indian company from specified foreign companies continue to be taxed at the lower rate of 15% for financial year 2014 15 and subsequent years, effective 1 April 2015 and applying to assessment year 2015 16 onward.</description>
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