Dividend income

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.... (a) any dividend] declared by a company or distributed or paid by it within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of s....

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.... 1.  Substituted vide Section 5 of the Finance Act, 1965 w.e.f. 01-04-1965 before it was read as, "For the purposes of inclusion in the total income of an assessee, any dividend" ....