https://www.taxtmi.com/acts?id=30760 Amendments require exclusion of unrealised gains, national gains, asset revaluation and fair-value measurement changes when computing profits, restrict reserve transfers to free reserves, and permit the Board to declare interim dividends from surplus, current-year profits or profits up to the preceding quarter, subject to a cap on interim dividend rate if the company has incurred losses in the current year up to the end of the preceding quarter equal to the company's historical average dividend rate. en-us Tue, 01 Aug 2017 18:00:32 +0530 Wed, 02 Aug 2017 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30760 Amendments require exclusion of unrealised gains, national gains, asset revaluation and fair-value measurement changes when computing profits, restrict reserve transfers to free reserves, and permit the Board to declare interim dividends from surplus, current-year profits or profits up to the preceding quarter, subject to a cap on interim dividend rate if the company has incurred losses in the current year up to the end of the preceding quarter equal to the company's historical average dividend rate. Act-Rules Bills Tue, 01 Aug 2017 18:00:32 +0530 https://www.taxtmi.com/acts?id=30760