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).

Ministry/ Department/ Residency 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./Reference No./Sheet No./Folio No. D. Dis. 4(16)- I.T.
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