https://www.taxtmi.com/acts?id=49004 Clause 7 deems specified receipts to be received in the tax year: annual accretions to a recognised provident fund, transferred provident balances and employer or Central Government contributions to employee pension accounts; it also provides that dividends are income in the tax year they are declared, distributed or paid, and that interim dividends are income when unconditionally made available to the entitled member. en-us Fri, 14 Feb 2025 15:59:31 +0530 Thu, 20 Feb 2025 11:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49004 Clause 7 deems specified receipts to be received in the tax year: annual accretions to a recognised provident fund, transferred provident balances and employer or Central Government contributions to employee pension accounts; it also provides that dividends are income in the tax year they are declared, distributed or paid, and that interim dividends are income when unconditionally made available to the entitled member. Act-Rules Bills Fri, 14 Feb 2025 15:59:31 +0530 https://www.taxtmi.com/acts?id=49004