https://www.taxtmi.com/acts?id=53144 The amendment replaces the cross-reference in the year-of-taxability provision for dividend income so that the previous reference to clause (f) of the definition of dividend is substituted by clause (e), thereby changing which sub-clause governs the year in which dividend income is taxed; the change takes effect from 1 April 2026 and applies to the 2026-2027 tax year and thereafter. en-us Sun, 01 Feb 2026 15:13:47 +0530 Sun, 01 Feb 2026 15:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53144 The amendment replaces the cross-reference in the year-of-taxability provision for dividend income so that the previous reference to clause (f) of the definition of dividend is substituted by clause (e), thereby changing which sub-clause governs the year in which dividend income is taxed; the change takes effect from 1 April 2026 and applies to the 2026-2027 tax year and thereafter. Act-Rules Bills Sun, 01 Feb 2026 15:13:47 +0530 https://www.taxtmi.com/acts?id=53144