Dear Friends,
Where is it specifically mentioned in the IT Act 1961 that deemed dividend u/s 2(22)(e) is not exempt under section 10 and also does not suffer DDT u/s 115-O of the Act ?
Please suggest with the Act's extracts.
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Deemed dividend u/s 2(22)(e) of it act 1961
Replies (1)
I got it.
In Explanation to the ChapterXII-D: For the purpose of this Chapter, the expression "dividend" shall have the same meaning as is given to "dividend" in clause(22) of Section 2 but shall not include sub-clause (e) thereof.
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