INTRODUCTION1. Clause (35) of section 2 of the Companies Act, 2013 (�the Act�) defines dividend as �dividend includes any interim dividend�. Therefore, all provisions under Chapter VIII of the Act and under the Companies (Decl
Top Highlights of the Union Budgets - 2016Tax Infrastructure and agriculture cess to be levied. CPI inflation has come down to 5.4% from 9 plus. Excise duty raised from 10 to 15 per cent on tobacco products other than Beedis. 1 per cent service charg