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[Cites 0, Cited by 0] [Section 3(4)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(4)(a) in The Preference Shares (Regulation Of Dividends) Act, 1960

(a)after the 31st March, 1959, and before the 1st July, 1960, a dividend in respect of a previous year relevant to its assessment year 1960-61 or a subsequent assessment year, or