Insertion of new section 236A

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Full Text of the Document

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....n charitable institutions or funds in respect of certain dividends.- (1) In the case of an institution or fund referred to in clause (iii) of sub-section (2) of section 104, credit shall be given to the institution or fund against the tax, if any, payable by it, of a sum calculated in accordance with the provisions of sub-section (2), in respect of its income from dividends (other than dividend....