Tax on certain dividends received from domestic companies.
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....y income in aggregate exceeding ten lakh rupees, by way of dividends declared, distributed or paid by a domestic company ^4[or companies on or before the 31st day of March, 2020], the income-tax payable shall be the aggregate of - (a) the amount of income-tax calculated on the income by way of such dividends in aggregate exceeding ten lakh rupees, at the rate of ten per cent.; and ....
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....r trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10; or (iii) a trust or institution registered ^7[under section 12A or section 12AA or section 12AB.]]] ***....
TaxTMI