Indian Income-Tax Act, 1922

[19A. Supply of information regarding dividends.—The principal officer of every company [which is an Indian company or a company which has made such effective arrangements as may be prescribed for the declaration and payment of dividends in [the taxable territories]] shall, on or before the 15th day of June in each year, furnish to the prescribed officer a return in the prescribed form and verified in the prescribed manner of the names and of the addresses, as entered in the register of shareholders maintained by the company, of the shareholders to whom a dividend or aggregate dividends exceeding such amount as may be prescribed in this behalf has or have been distributed during the preceding year and of the amount so distributed to each such shareholder.]

 

 

 

[As amended up to date]