sec 2(22)e of INCOME TAX ACT.

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under whose hand the dividend u/s 2 (22)e taxable. company or shareholder?
Replies (5)
It is taxable in the hands of shareholder.Company sholud deduct tds @ 10% on such divident u/s 195
i think u/s 194
yes you r Right
it is taxable in the hands of shareholder under ifos.co will not pay any DDT u/s115-O
but in case of non residents section 195 is applicable for deduction of tds

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