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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

Union of India - Subsection

Section 7(2)(a) in The Income Tax Act, 2025

(a)any dividend declared by a company or distributed or paid by it within the meaning of section 2(40)(a) to (f) shall be deemed to be the income of the tax year in which it is so declared, distributed or paid, as the case may be;