https://www.taxtmi.com/acts?id=46498 The amendment (effective 1 April 1978) omits clause (ia) and substitutes clause (iii)(3) of Section 109, requiring apportionment of a company's gross total income into parts attributable to specified activities (construction/manufacture/energy, provision of technical know how, and the remaining income) with separate tax treatments for each part, and provides that dividends actually distributed and distributable income be apportioned likewise for application of the Chapter's distribution provisions. en-us Fri, 20 Dec 2024 16:14:44 +0530 Fri, 20 Dec 2024 16:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46498 The amendment (effective 1 April 1978) omits clause (ia) and substitutes clause (iii)(3) of Section 109, requiring apportionment of a company's gross total income into parts attributable to specified activities (construction/manufacture/energy, provision of technical know how, and the remaining income) with separate tax treatments for each part, and provides that dividends actually distributed and distributable income be apportioned likewise for application of the Chapter's distribution provisions. Act-Rules F. Acts / Amendment Acts Fri, 20 Dec 2024 16:14:44 +0530 https://www.taxtmi.com/acts?id=46498