Easy Office
LCI Learning

Section 2(22)(a)

This query is : Resolved 

21 March 2014 If Section 2(22)(a) of the income tax act is not attracted then, will the dividend be taxable in the hands of the shareholder?

21 March 2014 Only those dividends on which DDT is payable by the company is exempt from tax. And if section as mentioned by you is not attracted, no DDT would be payable and consequently, no exemption.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries