Sec 115BBD: Withdrawal of concessional taxation rate on dividend income

Last updated: 03 February 2022

Withdrawal of concessional rate of taxation on dividend income under section 115BBD 1. Section 115BBD of the Act provides for a concessional rate of tax of 15 % on the dividend income received by an Indian company from a foreign company in which the said Indian company holds 26 % or more in nomin

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