Declaration of dividend and super-tax

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....y 17, 1973 Section(s) Referred: 104 , 23A of 1922 Act Statute: Income - Tax Act, 1961 Reference is invited to the Board's Instruction F.No.52/26/64-I.T.(Inv.) dated 3.1.1966 wherein it was cl....

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....) held that dividends declared after the period of 12 months immediately following the expiry of the previous year but before the date of passing order u/s 23A(1) should be taken into consideration wh....