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[Cites 0, Cited by 0] [Section 2(13)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(13)(a) in THE FINANCE ACT, 2021

(a)“domestic company” means an Indian company or any other company which, in respect of its income liable to income-tax under the Income-tax Act, for the assessment year commencing on the 1st day of April, 2018, has made the prescribed arrangements for the declaration and payment within India of the dividends (including dividends on preference shares) payable out of such income;