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Chapter XVIII Relief respecting tax on dividends in certain cases
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Income Tax Act
Chapter XVIII Relief respecting tax on dividends in certain cases
235 [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972]
236 Relief to company in respect of dividend paid out of past taxed profits
236A Relief to certain charitable institutions or funds in respect of certain dividends