https://www.taxtmi.com/acts?id=39428 Amendment to section 234C substitutes clause (d) of the first proviso to include dividend income with capital gains so that shortfalls from under estimating or failing to estimate dividend do not attract interest; an Explanation defines "dividend" by reference to clause (22) of section 2 excluding sub clause (e). The change takes effect from 1 April 2021 and applies to the assessment year 2021 2022 and subsequent years. en-us Mon, 01 Feb 2021 20:02:43 +0530 Mon, 01 Feb 2021 20:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39428 Amendment to section 234C substitutes clause (d) of the first proviso to include dividend income with capital gains so that shortfalls from under estimating or failing to estimate dividend do not attract interest; an Explanation defines "dividend" by reference to clause (22) of section 2 excluding sub clause (e). The change takes effect from 1 April 2021 and applies to the assessment year 2021 2022 and subsequent years. Act-Rules Bills Mon, 01 Feb 2021 20:02:43 +0530 https://www.taxtmi.com/acts?id=39428