ITMS

২৪৮ - Effect of computation of income on approval of foreign tax adjustment

2025-26 2024-25 2024-25 2023-24

248. Effect of computation of income on approval of foreign tax adjustment.—
(1) Where the income includes dividends, and in case of such dividends under the agreement, it necessary to consider any foreign tax (directly claimable or whether deductible on the basis of dividends or not) for the purpose of determining...

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