banner_ad

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



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.
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Articles Access
1 YEAR PLAN
2,999
1,999
(Inclusive of GST)
Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.


6466 Views 2 Likes Comment   Share Income Tax   Report


About the Author

CA

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


CCI Pro

Comments


Related Articles


Loading


Popular Articles





CCI Pro
Meet our CAclubindia PRO Members


CCI Articles

submit article


Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
02 May 2026
Experience Audit Manager

AGGARWAL SAMIR & CO

New Delhi

CA Inter

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
04 May 2026
Articleship

S.K Gairola & CO

New Delhi

B.Com

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
08 May 2026
Paid Assistants

Quick Taxperts Private Limited

Bengaluru

Graduate (Any)

View Details
Company
ARTICLESHIP 30 April 2026
Article Assistant

J SINGH & ASSOCIATES

Ahmedabad

CA Inter

View Details