Dividend Subsidiary to Holding company

What will be tax treatment for dividend received from subsidiary to holding company?
Replies (4)

If DDT tax is paid then it will be exempt in the hands of holding company, and at the time declaration of dividend by holding company, DDT will be paid on after deducting amount of dividend received from subsidiary company

and what will be income tax rate in the hands of holding company for dividend received from subsidiary company
When any resident assessee received dividend from domestic company in aggregate more than Rs. 10 lac then recipient is required to pay tax as per Sec 115 BBDA at 10% on dividend in excess of 10 lac.

However sec.115BBDA shall not be applicable w.e.f.01.04.2018 to following:

a) Domestic Company
b) A fund or trust or institution or any university or other educational institution or any hospital referred u/s 10(23C)
c) A trust or institution registered u/s 12A or 12AA.
okay so we would have to pay 30% income tax?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details