VII
ITA 1961 · Chapter VII
Chapter VII
2 sections authoredUp to AY 2025-26
Sections in this chapter
- 80A / 80AC
GENERAL FRAMEWORK + RETURN-FILING PRECONDITION
- 80M (Reintroduced FA 2020 post
DDT abolition)
100% deduction of dividend received by a domestic company from another domestic company / foreign company / business trust, to the extent re-distributed within prescribed window (1 month before due-date u/s 139(1) of receiving company).…