https://www.taxtmi.com/acts?id=23750 Amendment replaces the prior description of taxpayers under the dividend taxation rule with the term specified assessee, and, by way of an Explanation, defines dividend to follow the statutory meaning with a particular exclusion and defines specified assessee negatively by excluding domestic companies, certain funds, institutions, trusts, exempt educational and medical institutions, and trusts registered under charitable provisions. en-us Thu, 23 Mar 2017 15:35:19 +0530 Mon, 10 Apr 2017 17:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23750 Amendment replaces the prior description of taxpayers under the dividend taxation rule with the term specified assessee, and, by way of an Explanation, defines dividend to follow the statutory meaning with a particular exclusion and defines specified assessee negatively by excluding domestic companies, certain funds, institutions, trusts, exempt educational and medical institutions, and trusts registered under charitable provisions. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:35:19 +0530 https://www.taxtmi.com/acts?id=23750