Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(3)] [Section 3] [Entire Act] Union of India - Subsection Section 3(3)(a) in The Preference Shares (Regulation Of Dividends) Act, 1960 (a)is specified to be subject to income-tax and a deduction is made therefrom on account of the income-tax payable by the company, or