Deemed Dividend: Understanding Section 2(22) of the Income-tax Act, 1961 and Its Implications

Affluence Advisory , Last updated: 26 September 2024  
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Introduction Section 2(22) of the Income-tax Act, 1961 (the Act), deals with Dividends. Sub-clause (e) of section 2 sub-section (22) of the Act includes payments made by a private company by way of advance or loan to a shareholder who owns at least 10 per cent of the voting power or to any sharehol

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Affluence Advisory
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Category Income Tax   Report

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