Deemed Dividend tax

Deemed Dividend u/s 2(22)(a) / (b) / (c) / (d) = taxable in the hands of shareholders subject to Sec. 115 BBDA (limit or Rs. 10,00,000) 

However , Deemed Dividend u/s 2(22)(e) = exempt in the hands of shareholders 

Deemed Dividend u/s 2(22)(a) / (b) / (c) / (d) = Company pays DDT u/s 115 O (with Gross - Up) 

However , Deemed Dividend u/s 2(22)(e) = Company pays DDT @ 30 % (without Gross - Up)