Websidiary 151 7.6-4 Taxation when POEM of NR in India 151 7.7 Tax rate applicable to NRs 152 CHAPTER 8 TAXATION OF DIVIDEND INCOME 8.1 Scope of this chapter 153 8.2 Meaning of Dividend 154 8.2-1 Under the IT Act 154 8.2-2 Base Erosion and Profit Shifting Action Plan 6 - Principal purpose and GAAR 170 CONTENTS I-24 Websidiary means. The database is used for guiding long-term, national programs, and for estimating the expenses of the material resources required for their use. The database is designed for IBM-compatible, per-sonal computers. The software is written in FoxPro 2.6 for Windows and operates under MS DOS. Transmis-
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