https://www.taxtmi.com/acts?id=51538 Income is treated as deemed to be received in the tax year where it consists of annual accretion to the credit of an employee in a recognised provident fund, transferred balance in a recognised provident fund, or the Central Government's or employer's contribution to an employee's pension scheme account. Dividend is included in total income on a deemed basis for the tax year in which it is declared, distributed, or paid, and interim dividend when the amount is unconditionally made available to the entitled member. en-us Wed, 13 Aug 2025 18:30:18 +0530 Sat, 04 Apr 2026 11:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51538 Income is treated as deemed to be received in the tax year where it consists of annual accretion to the credit of an employee in a recognised provident fund, transferred balance in a recognised provident fund, or the Central Government's or employer's contribution to an employee's pension scheme account. Dividend is included in total income on a deemed basis for the tax year in which it is declared, distributed, or paid, and interim dividend when the amount is unconditionally made available to the entitled member. Act-Rules Income Tax Wed, 13 Aug 2025 18:30:18 +0530 https://www.taxtmi.com/acts?id=51538