Exemption of deduction of tax at source on payment of Dividend to business trust in whose hand dividend is exempt

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Budget 2021-22 + FINANCE Bill, 2021 Exemption of deduction of tax at source on payment of Dividend to business trust in whose hand dividend is exempt Section 194 of the Act provides for deduc .....

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..... ted or paid to a business trust by a special purpose vehicle or payment of dividend to any other person as may be notified. This amendment will take effect retrospectively from 1st April, 2020. [Cla .....

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