deemed dividend
This query is : Resolved
15 December 2009
u/s 2(22)(e), any liability of shareholder or related person paid by the company is also deemed to be dividend to the extent of accumulated profits. But does this liability include any statutory liability also paid under special cases?
I mean, any of the related parties or shareholders, does not have online facility for payment of TDS with it's bank, and it is compulsory for them to make online payment. In such a case our Company makes online payment of TDS on their behalf. What shall be the implication of that under the provisions of sec 2(22)(e)? Will that be considered as deemed dividend as well?
I mean, any of the related parties or shareholders, does not have online facility for payment of TDS with it's bank, and it is compulsory for them to make online payment. In such a case our Company makes online payment of TDS on their behalf. What shall be the implication of that under the provisions of sec 2(22)(e)? Will that be considered as deemed dividend as well?
03 January 2010
If the amountis immediately recovered or received from them, then only you would be able to substantiate your claim.
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