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Dividend taxable in the hands of aop as per sec 115bbda

This query is : Resolved 
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(Querist)
23 November 2017 Kindly advise us whether dividend declared u/s 115-O received by AOP taxable under section 115BBDA exceeding Rs 10 Lacs,
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CA Ankit R Momaya

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CA Ankit R Momaya (Expert)
23 November 2017 Provisions of Sec 115BBDA are applicable only to Individuals, HUF and Resident Firms
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