https://www.taxtmi.com/article/detailed?id=17553 Income deemed to be received includes prescribed recognised provident-fund accretions, transferred provident-fund balances, and specified employer or Central Government pension contributions. Specified dividends are treated as income in the tax year when declared, distributed, or paid, while interim dividends are income when unconditionally made available to the entitled member. Differences in drafting may require fresh interpretation, and deeming rules may create timing mismatches where income is accounted for or realised in a later year. en-us Sat, 10 Oct 2026 08:33:57 +0530 Sat, 10 Oct 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17553 Income deemed to be received includes prescribed recognised provident-fund accretions, transferred provident-fund balances, and specified employer or Central Government pension contributions. Specified dividends are treated as income in the tax year when declared, distributed, or paid, while interim dividends are income when unconditionally made available to the entitled member. Differences in drafting may require fresh interpretation, and deeming rules may create timing mismatches where income is accounted for or realised in a later year. Articles Income Tax Sat, 10 Oct 2026 08:33:57 +0530 https://www.taxtmi.com/article/detailed?id=17553