Grossing up of Dividend Distribution Tax

Why DDT is grossed up??
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Quick Summary
This discussion explores the concept of 'grossing up' Dividend Distribution Tax (DDT). While DDT has been abolished and dividends are now taxed in the hands of shareholders, the question remains why DDT was previously grossed up by approximately 17.65% before being paid.

Divided Distribution Tax has been abolished , now divided Taxable in the hands of share holders .
Yes I know but why DDT is grossed upto 17.65%(approx) and paid

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