Dividends-I.T.Act, Sec.23A- Grossing up of- Rate applicables to Co. in the year in which dividends an paid should be taken- Undistributed Profits to be distributed by shareholder proportionataly -Credit under Sec. 18(5) tobe Proportionate to companies texced profits.
| Ministry/ Department/ Residency | Central Board Of Revenue |
| Branch | Income Tax |
| From Year / Date (YYYY-MM-DD) |
1940 |
| To Year / Date (YYYY-MM-DD) |
1940 |
| Identifier | PR_000000651587 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. VI-61., 1940(A) |
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