https://www.taxtmi.com/manuals?id=2519 Deduction under Section 80M permits a domestic company to deduct dividend income received from domestic companies, foreign companies, or business trusts to the extent that such dividends are distributed to shareholders on or before the prescribed due date, with the deduction limited to the lesser of dividend received and dividend distributed and subject to a prohibition on duplicate deduction across previous years. en-us Tue, 21 Mar 2023 17:31:00 +0530 Sat, 19 Apr 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2519 Deduction under Section 80M permits a domestic company to deduct dividend income received from domestic companies, foreign companies, or business trusts to the extent that such dividends are distributed to shareholders on or before the prescribed due date, with the deduction limited to the lesser of dividend received and dividend distributed and subject to a prohibition on duplicate deduction across previous years. Manuals Income Tax Tue, 21 Mar 2023 17:31:00 +0530 https://www.taxtmi.com/manuals?id=2519