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SARA Fund Exempt from Extra Income Tax on Dividends u/s 10(34) Due to Section 115-O Compliance.

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....Entitlement to exemption u/s 10(34) - When the company with which SARA Fund has been invested, had already paid additional income tax on the earned dividend as required u/s 115-O of the Act, SARA fund was not required to pay additional income tax second time on the same income - AT....