Dividend tax

please tell me the difference b/w corporate dividend tax and dividend distribution tax.

some people says that corporate dividend tax is replaced with dividend distribution tax and CDT is New form of DDT.

But in  IPCC books CDT is not present anywhere. in this book DDT is shown. and another confusion is rate of DDT is shown 15% but In the Problems it solve the problem with rate 10%.

Please Clear this doubt. 

And also tell exact rates of both of these taxes if both of these are leveid on dividend distribution.

Overall tell me in detail about CDT and DDT.

Thanks....

Replies (1)

DDT & CDT are one & the same.  the CDT rate is currently @ 15%.  you must be solving problems for earlier years that's why you must be getting the rate @ 10%..

given below is link for the Guidance Note on CDT.  Please go through it. Everything is given in detail.

https://220.227.161.86/23628research6.pdf

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
11 August 2026
COMPLIANCE EXECUTIVE

YMW COMPLIANCE SERVICES LLP

Others

CA Final

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
CA Article Trainee

ASC Group

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
18 August 2026
Audit Assistant - Remote / Work From Home

CA ANOOP P K & ASSOCIATES

Kozhikode

CA Inter

View Details