Basic query in taxation

This query is : Resolved 

28 September 2013 Whether below statement is correct?
In the Income Tax Act 1961,Dividend Term is used Two times
1)Section 8 of Income tax Act
2)Deemed Dividend Section 2(22) Of income tax Act.

I will be very much thankful to you.

28 September 2013 Sec 8 ultimately refers to div u/s 2(22).



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