https://www.taxtmi.com/manuals?id=4712 Dividend income is included in the assessee's total income in the tax year in which it is declared, distributed or paid by a company, and a dividend that is merely interim is included in the tax year in which the amount is unconditionally made available to the entitled member. The rule links the timing of taxation to declaration, distribution, payment, or unconditional availability, with the stated provision applying under the Income Tax Act, 2025 from 01.04.2026 and the corresponding definition under the Income-tax Act, 1961 up to 31.03.2026. en-us Tue, 03 Sep 2024 14:47:00 +0530 Wed, 17 Jun 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4712 Dividend income is included in the assessee's total income in the tax year in which it is declared, distributed or paid by a company, and a dividend that is merely interim is included in the tax year in which the amount is unconditionally made available to the entitled member. The rule links the timing of taxation to declaration, distribution, payment, or unconditional availability, with the stated provision applying under the Income Tax Act, 2025 from 01.04.2026 and the corresponding definition under the Income-tax Act, 1961 up to 31.03.2026. Manuals Income Tax Tue, 03 Sep 2024 14:47:00 +0530 https://www.taxtmi.com/manuals?id=4712