Section 148(1)(c) in The Income Tax Act, 2025

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Union of India - Subsection

Section 148(1)(c) in The Income Tax Act, 2025

(c)a business trust,such domestic company shall be allowed a deduction of an amount equal to so much of the income by way of dividends received from the person mentioned in clause (a) or (b) or (c) as does not exceed the amount of dividend distributed by it at least one month before the due date for filing the return of income under section 263(1).

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Union of India - Subsection

Section 148(1)(c) in The Income Tax Act, 2025