Section 2(22)(e): Deemed Dividend - Taxability in FY 20-21

Rish s , Last updated: 18 April 2022 Share Follow on Google News

Payment by a company to whom to Equity shareholder holding 10% or more to any concern in which Equity shareholder holding 10% or more has substantial interest (i.e. a beneficial owner of 20% or more of the concerns income to anyone on behalf of Equity shareholder holding 10% or more.

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About the Author

Rish s

Proprietor of R.Sethia Associates, Chartered accountants. CA year 2000. Experience in Banking, Corporate law, Manufacturing cos systems and audit, Income Tax etc.

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Section 2(22)(e): Deemed Dividend - Taxability in FY 20-21

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