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  • The dividend proceeds would be part of the penalty base if it were deposited into a foreign financial account, but stock held by DEMAT should not be subject to a penalty based upon whether it paid a dividend or not.I am going to poll my attorney group on this.Best,Jack TownsendDeleteAnonymousApril 4, 2012 at 10:00 AMJack,Here is how it works.The electronic stock certificates are dematerialized and
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