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Amendment of section 104

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Full Text of the Document

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....e-tax Act,- (a) in sub-section (1),- (i) for the words, brackets and figure- "on the distributable income as reduced by- (i) the amount of dividends actually distri....

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Full Text of the Document

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.... clause shall be, and shall be deemed always to have been, inserted, namely:- "(c) a company which is neither an Indian company nor a company which has made the prescribed arrangements for th....

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