About dividend

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Querist : Anonymous (Querist)
11 February 2014 What is the meaning of intrim dividend and deemed dividend

02 March 2014 interim dividend is the dividend issued by the Board of Directors during the year before the Annual General Meeting

deemed dividend is a tax concept wherein certain payment in nature of loans and advances to persons having significant control (having not less than 10% of the sharing holding/voting power) is deemed to be dividend. Refer section 2(22)(e) of the Income-tax Act, 1961


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