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Dividends and ddt

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(Querist)
13 December 2017 Whether 1)Dividends and 2) DDT paid debited in the books of account is allowed or disallowed for Income Tax purpose ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
14 December 2017 Deduction of DDT is not allowed for any company or shareholder under any
provision of income tax act,1961.

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