SEO Sai Gr. Hosp.
212247 Points
Posted on 12 April 2018
https://www.caclubindia.com/articles/deemed-dividend-section-2-22-e-of-income-tax-act-1961-6121.asp
And deemed-dividend-under-section-222-explained
Or deemed-dividend-a-detailed-analysis-of-section-222e-of-the-income-tax-act-1961