| (a) | - | is specified to be subject to income-tax and a deduction is made therefrom on account of the income-tax payable by the company, or |
| (b) | - | is being paid subject to a deduction therefrom on account of the income-tax payable by the company, notwithstanding the absence of any specification that the dividend would be subject to income-tax, |
| (i) | - | the stipulated dividend, and |
| (ii) | - | .... To read the full section download the app from Google Play store
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