Section 235: Relief to shareholders in respect of agricultural income-tax attributable to dividends

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Chapter XVIII

Relief respecting tax on dividends in certain cases

Relief to shareholders in respect of agricultural income-tax attributable to dividends.

[Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and with retrospective effect from 1-4-1962, the Finance Act, 1966, w.e.f. 1-4-1966 and the Finance Act, 1965, w.e.f. 1-4-1965.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	235
Marginal note	Relief to shareholders in respect of agricultural income-tax attributable to dividends
Jurisdiction	Central
Status	Repealed

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