banner_ad

deemed dividend u/s 2(22)

This query is : Resolved 

24 September 2010 sirs/madams,
i jst want 2 knw dat the definition of dividend given u/s 2 incldes 2(22)(e) and 115-O states tax haz 2 b paid on ny amt dec,distor paid as dividend.......then y cdt is not applicable 4 div u/s 2(22)(e)??????

24 September 2010 Section 115 O is tax on 'distributed profits'. Distribution comes only in section 2(22)(a) to (c).In view of that 115 O is not applicable to 2(22)(e) of the Income tax Act,1961.

26 September 2010 thank u sir.......bt sir if distribution comes frm 2(22)(a) to (c) then y is cdt is also paid on subclause (d)?????

26 September 2010 That was an error from my part. 2(22)(a) to (c) may be read as 2 (22)(a) to (d). Mistake is regretted.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro

Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details