22 June 2012
Dear Experts, Please suggest and clarify my doubt. A pvt limited company for the FY 2011-12 makes a provision for dividend in its books on 31-3-2012, subsequently in its AGM which is going to be held in FY 2012-13, it will be approved and declared the dividend, in such a case the dividend tax should be paid with in 14 days of declaration of dividend, while paying the dividend tax which assessment year should be marked in the challan.