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

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