Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, "advance
income taxable under section 115BBDA; [***] (VI) has income of the nature referred to in section 115BBE;] (VII) [ owns a house property in joint-ownership with ... agricultural income, exceeding five thousand rupees; (IV) [ has income taxable under section 115BBDA; or [Sub-clauses (IV) and (V) inserted by the Income-tax (Fourth
section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, "advance
under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF,115E, 115JB or 115JC of the Income-tax Act, the amount ... section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, "advance
than the dividend on which tax under section 115-O and section 115BBDA, wherever applicable, has been paid;"; (f) in clause (35), after the proviso
Section 115BBDA in The Income Tax Act, 1961
115BBDA. [ Tax on certain dividends received from domestic companies. [Inserted by Act 28 of 2016, section
income of the nature referred to in sub-section (1) of section 115BBDA,"; (C) in the long line, after the words, brackets and letter
Section 44 in The Finance Act, 2017
44. Amendment of section 115BBDA.
- In section 115BBDA of the Income-tax Act [as inserted by section
short)
read and along-with with the provisions of Section 115BBDA of the Act.
Another prayer made in the writ petition is for staying operation ... dividend chargeable to tax in
accordance with the provisions of section 115BBDA ."
Section 10(34) grants exemption to income by way of dividend referred