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Question ID : 38010

182513

''However, for a domestic company or a trust or institution registered under section 12A or section 12AA, the dividend is chargeable to tax under section 115BBDA at the rate of 10% if the aggregate amount of dividend received from a domestic company exceeds ? 10 lakhs.'' - in this provision why registration u/s 12A OR 12AA is differentiated where this is one thing?

Posted by Pavankumar R. Nipanikar on Feb 27, 2019

Filed Under Income from Other Sources