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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

The Dividend if any received in India from foreign company is ...


Foreign Dividends in India Taxable: Not Covered by Section 115-O; No Exemption u/s 10(34) of Income Tax Act.

August 19, 2012

Case Laws     Income Tax     AT

The Dividend if any received in India from foreign company is not exempt from tax as it will not be a Dividend covered u/s.115-O which alone is exempt u/s.10(34). - AT

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