https://www.taxtmi.com/manuals?id=1217 Transactions excluded from the definition of dividend include certain share distributions on fully paid shares, loans or advances in the ordinary course of a company's business where money-lending is substantial, set-off of prior dividend amounts, demerger-related share distributions, and specified group-entity transactions involving a Finance Company or Finance Unit and a listed foreign parent or principal entity. The earlier dividend definition also covered buy-back payments and similar exclusions, with key terms drawn from the relevant IFSC regulations and prescribed conditions. en-us Wed, 23 Sep 2015 16:43:00 +0530 Thu, 18 Jun 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1217 Transactions excluded from the definition of dividend include certain share distributions on fully paid shares, loans or advances in the ordinary course of a company's business where money-lending is substantial, set-off of prior dividend amounts, demerger-related share distributions, and specified group-entity transactions involving a Finance Company or Finance Unit and a listed foreign parent or principal entity. The earlier dividend definition also covered buy-back payments and similar exclusions, with key terms drawn from the relevant IFSC regulations and prescribed conditions. Manuals Income Tax Wed, 23 Sep 2015 16:43:00 +0530 https://www.taxtmi.com/manuals?id=1217