Dear Team,
What is the Income tax rate on dividend received by Indian company from foreign subsidiary company..?
Menu
Income Tax on dividend
Replies (3)
10/15% depends if it is covered under 111A/112A
At present, dividends received by Indian companies from their foreign subsidiaries are subject to a concessional tax rate of 15 per cent under Section 115BBD of the Income Tax (I-T) Act. The provisions of this section shall not apply from assessment year 2023-24.
Only the stake percent you hv not mentioned. It's 26% or more in nominal value of equity shares(specified foreign company).
Recent Threads
- Heard & Seen Around – Your Daily Economi
- ITRs for AY 2025-26 filed in September 2025 not pr
- Heard & Seen Around – Your Daily Economi
- Best NISM course for an Accountant
- Calculate IT on LTCG AND STCG for the FY 2025-26
- Heard and Seen Around - Your Daily Economic Quick
- Returning to India - Residency confusion
- About CMP-08
- RCM List on GST
- Resignation of Previous Auditor
Related Threads
CAclubindia
