Section 235Central Act

Section 235: Relief to shareholders in respect of agricultural income-tax attributable to dividends

The Income-tax Act, 1961

Relief to shareholders in respect of agricultural income-tax attributable to dividends.

- [Repealed by the Finance (No. 2) Act, 1971 (32 of 1971), section 28 (w.e.f. 1-4-1972).]

Sec 236 — Relief to company in respect of dividend paid out of past taxed profits

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