https://www.taxtmi.com/acts?id=40495 The Bill inserts a new sub section to disapply the provision that afforded concessional taxation to dividend income of resident companies from foreign companies meeting a specified equity holding threshold, so that the provision will not apply to assessment years beginning on or after 1st April, 2023; the amendment is effective from that date and applies to the relevant assessment year and subsequent years. en-us Tue, 01 Feb 2022 14:59:35 +0530 Tue, 01 Feb 2022 14:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40495 The Bill inserts a new sub section to disapply the provision that afforded concessional taxation to dividend income of resident companies from foreign companies meeting a specified equity holding threshold, so that the provision will not apply to assessment years beginning on or after 1st April, 2023; the amendment is effective from that date and applies to the relevant assessment year and subsequent years. Act-Rules Bills Tue, 01 Feb 2022 14:59:35 +0530 https://www.taxtmi.com/acts?id=40495