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[Cites 0, Cited by 0] [Section 2(42)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(42)(ii) in The Income Tax Act, 2025

(ii)any other company which has made the prescribed arrangements within India for the declaration and payment of the dividends (including dividends on preference shares) payable out of its income liable to tax under this Act;