https://www.taxtmi.com/acts?id=45835 The amendment substitutes the opening words to distinguish ordinary dividends from interim dividends and inserts a deeming provision that treats an interim dividend as the income of the previous year in which the amount is unconditionally made available by the company to the member entitled to it, thereby fixing the timing for inclusion of interim dividends in an assessee's total income. en-us Wed, 04 Dec 2024 16:16:35 +0530 Wed, 04 Dec 2024 16:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45835 The amendment substitutes the opening words to distinguish ordinary dividends from interim dividends and inserts a deeming provision that treats an interim dividend as the income of the previous year in which the amount is unconditionally made available by the company to the member entitled to it, thereby fixing the timing for inclusion of interim dividends in an assessee's total income. Act-Rules F. Acts / Amendment Acts Wed, 04 Dec 2024 16:16:35 +0530 https://www.taxtmi.com/acts?id=45835