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Tax applicable on dividend income Sec 80 M

This query is : Resolved 

30 April 2022 Please clarify the tax applicability of dividend income from following cases
My private limited company receive a dividend income from other private company
An llp receive a dividend income from company
Tax applicability when the Company opted 115BAA

30 April 2022 1 80M deduction can be claimed when dividend received from the company is again distributed as dividend.
2 Opted lower tax applicable on dividend.



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