Report No. 12
167. Certificate by company to shareholders receiving dividends.-
The principal officer of every company shall, at the time of distribution of dividends, furnish to every person receiving a dividend a certificate to the effect that the company has paid or will pay income-tax or that no income-tax is payable (as the case may be) on the profits which are being distributed and specifying such other particulars as may be prescribed.
[Section 20]
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