Secure Financial Services

Secure Financial  Services

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1.Qualified professionals with deep industry experience and technical
2.Tailored solutions custom fit to the unique needs of your business
3.Accurate, on demand financial reporting — anywhere, anytime
4.Increase efficiency and reduce accounting costs by up to 40%
5.Improve profitability with scalable business solutions
6.Enhance reliability and data integrity with our accounting and bookkeeping solutions
7.Hit a home run with our packaged business solutions

03/08/2013

Dividend income.

8. 70[For the purposes of inclusion in the total income of an assessee,—

(a) any dividend] declared by a company or distributed or paid by it within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section 2 shall be deemed to be the income of the previous year in which it is so declared, distributed or paid, as the case may be ;

71[(b) any interim dividend shall be deemed to be the income of the previous year in which the amount of such dividend is unconditionally made available by the company to the member who is entitled to it.]

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