Assertion: rebate | /r/HasProperty | taken into account
Facets:
value: in respect of that amount
type: OTHER
Source sentences:
text: This means that if a proportional amount from a cfe was taxed in the hands of a resident, but no rebate was taken into account in respect of that amount, and an exempt foreign dividend is subsequently declared to him by the cfe out of that amount, a rebate may be deducted by him in the year in which this exempt foreign dividend from the cfe is declared.