Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has...

Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has been invested, had already paid additional income tax on the earned dividend as required u/s 115-O of the Act, SARA fund was not required to pay additional income tax second time on the same income .....

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