https://www.taxtmi.com/acts?id=46397 Amendment to Section 80M revises dividend treatment by recipient category and dividend source: dividends to domestic companies from companies engaged predominantly in manufacture or production of specified schedule items receive full entitlement, other domestic company dividends are subject to partial inclusion, and dividends received by foreign companies are subject to a separate partial inclusion under the substituted clauses. en-us Thu, 19 Dec 2024 17:04:53 +0530 Thu, 19 Dec 2024 17:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46397 Amendment to Section 80M revises dividend treatment by recipient category and dividend source: dividends to domestic companies from companies engaged predominantly in manufacture or production of specified schedule items receive full entitlement, other domestic company dividends are subject to partial inclusion, and dividends received by foreign companies are subject to a separate partial inclusion under the substituted clauses. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 17:04:53 +0530 https://www.taxtmi.com/acts?id=46397