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Section 393(4); Table [For No Deduction at Source]-Dividend

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Full Text of the Document

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....n 10 Dividend referred to in Section 393(1) [Table: Sl. No. 7] No tax shall be deducted where the dividend is credited or paid to the persons or in the circumstances specified in clauses (a) to (f). Effect of the provision Although dividend is ordinarily subject to TDS under Section 393(1), Table: Sl. No. 7, no tax is required to be deducted where the payment satisfies any ....