https://www.taxtmi.com/acts?id=53165 Amendments to section 204 allow inter cooperative dividends and certain federal cooperative dividends to be deductible under the new tax regime, limited to amounts distributed to members and subject to timing conditions; the deduction for assessees opting into the regime is limited to dividends distributed to members at least one month before the return filing due date. en-us Sun, 01 Feb 2026 15:19:40 +0530 Sun, 01 Feb 2026 15:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53165 Amendments to section 204 allow inter cooperative dividends and certain federal cooperative dividends to be deductible under the new tax regime, limited to amounts distributed to members and subject to timing conditions; the deduction for assessees opting into the regime is limited to dividends distributed to members at least one month before the return filing due date. Act-Rules Bills Sun, 01 Feb 2026 15:19:40 +0530 https://www.taxtmi.com/acts?id=53165