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Sec 10(34) ammend
Dear members,
pls explain the implication of omission of expl to sec 10(34) as made by FA, 2011 wef june 1,11.
Pls don't ignore if you have any idea.
Replies (2)
Erstwhile, units/developer located in SEZ were not liable to CDT and also such income is exempt in the hands of shareholders..........
Now, such units are liable to CDT if they declare dividend on after 01/06/2011 i.e. now they are covered by sec - 115O.
Thank you very much for your reply
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