I.I.T. Act , XI of 1922 – Sec 18(3E) – Dividends paid to non – resident share holders – Deduction of super tax – whether the dividend amount be grossed at full company rate of income tax whether applicator a non resident recovering income from British India. The Bombay Burma Trading corporation Ltd. Amendment of Sec 18(9D) to bring in live with sec 16(2).

Department Central Board of Revenue
Branch Income Tax,Part-IV
From Year / Date
(YYYY-MM-DD)
1941
To Year / Date
(YYYY-MM-DD)
1941
Identifier PR_750000050118
File No. D. Dis. 4(16)- I.T.
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