| 1. | - | Sections 3 and 4 shall be omitted. |
| 2. | - | In section 4A, for the words, brackets, letters and figures -twenty-seven and a half per cent of the aggregate of (i) the stipulated dividend, and (ii) an amount equal to eleven per cent of the stipulated dividend as specified in sub-section (3) of section 3-, the following shall be substituted, namely :- |
| - | -Twenty-seven and a half per cent of the stipulated dividend : | |
| - | Provided that in a case where the preference shares in respect of which the dividend is declared or paid form part of the preference share capital of a company which, in respect of the greater part of its total income, is entitled to a deduction from the tax chargeable from it under the Inc .... To read the full section download the app from Google Play store
Featured
ARTICLESHIP
19 March 2026
Article AssistantGupta Sachdeva & Co. Chartered Accountants New Delhi CA Final View Details
Featured
29 April 2026
Manager- Finance and ComplianceNaveen Fintech Pvt Ltd Kolkata CA Inter View Details |
CAclubindia
