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BCR13 (ITA) – Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B)

Posted on January 23, 2019 by admin_kmos
Posted in BCR13 (ITA) - Nature of dividend income when distribution by a discretionary trust to income beneficiaries by virtue of employment (“Gross income” defintion, section 10(1)(k)(i), section 25B)

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← BCR14 (ITA) – ​Deductibility of interest incurred in respect of a loan entered into to purchase restricted equity instruments in a share purchase scheme (8C, 10(1)(nE), 23(m), 24J(2), paragraph 20, 76 of Eighth Schedule)
BCR12 (ITA) – ​Income tax implications attendant upon the vesting of an ‘equity instrument’ listed on a foreign stock exchange (Section 8C, section 6quat, section 7(1)) →

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