Tag: Chapter VIII Deductions

Income Tax

CBDT FAQ Deep-Dive #9: Inter-Corporate Dividends Under Section 148 of the Income-tax Act 2025 (Successor to Section 80M)

CA Adityavikram Banka

Section 148 of the Income-tax Act 2025 replaces Section 80M: how domestic companies claim the inter-corporate dividend deduction, and the one-month timing rule.