Kapadia Pravin 20 August 2019
The principal officer of the domestic company and the company shall be liable to pay the tax on distributed profits to the credit of the Central Government within fourteen days from the date of—
[a] declaration of any dividend; or
[b] distribution of any dividend; or
[c] payment of any dividend,
whichever is earliest.
--at rate prevailing as of date either a or b or c