https://www.taxtmi.com/acts?id=31809 Amendment increases the tax incidence on distributed profits by applying an elevated levy to dividends of a specified category within the statutory definition of "dividend" and excludes that category from the grossing up provisions, with the changes effective from the commencement of the stated assessment year. en-us Thu, 01 Feb 2018 17:13:00 +0530 Fri, 02 Feb 2018 12:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31809 Amendment increases the tax incidence on distributed profits by applying an elevated levy to dividends of a specified category within the statutory definition of "dividend" and excludes that category from the grossing up provisions, with the changes effective from the commencement of the stated assessment year. Act-Rules Bills Thu, 01 Feb 2018 17:13:00 +0530 https://www.taxtmi.com/acts?id=31809