https://www.taxtmi.com/acts?id=46360 The amendment confines "distributed" dividends in clauses (i)-(iii) to amounts paid within the twelve month period referenced in the related provision and adds an Explanation defining "the sum distributed as dividends": for further distributions after a notice the aggregate of dividends within that twelve month period and dividends within three months of the notice; for cases with a Board review order the amount paid within the period the Board determines; otherwise dividends within the twelve month reference period. en-us Thu, 19 Dec 2024 11:43:40 +0530 Thu, 19 Dec 2024 11:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46360 The amendment confines "distributed" dividends in clauses (i)-(iii) to amounts paid within the twelve month period referenced in the related provision and adds an Explanation defining "the sum distributed as dividends": for further distributions after a notice the aggregate of dividends within that twelve month period and dividends within three months of the notice; for cases with a Board review order the amount paid within the period the Board determines; otherwise dividends within the twelve month reference period. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 11:43:40 +0530 https://www.taxtmi.com/acts?id=46360