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Income Tax Act, 1967.
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Dividends entrusted for payment in State.

460.—Where dividends to which this Part applies are entrusted to any person in the State for payment to any persons in the State—

(a) the dividends shall be assessed and charged to tax under Schedule D by the Special Commissioners; and

(b) the provisions of Parts IV, V and VI of Schedule 1 shall extend to the tax to be assessed and charged under this section.