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Amendment of section 115BBD

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Full Text of the Document

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....subsection (3), the following sub-section shall be inserted with effect from the 1st day of April, 2023, namely:--  "(4) The provisions of this section shall not apply to any assessment ....

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Full Text of the Document

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.... Indian company holds twenty-six per cent. or more in nominal value of the equity share capital, such dividend income shall be taxed at the rate of fifteen per cent. It is proposed to insert a new ....

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