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TDS on Dividend
Sec 194 requires TDS @ 10% of dividend other than dividend referred in sec 115-O. But subsequent to Finance act 2018 amendment where 2(22)(e) dividend is also covered by DDT now, what are the examples of Dividend other than those referred in 115-O. Is section 194 still relevant?
Replies (2)
attn sameera PLS provide relevant amendment in respect of including 2(22)(e) in the purview of ddt pls
As per finance act 2018, Dividend u/s 2(22)(e) is liable to DDT @ 30% which was not the case earlier. Earlier DDT was applicable only on dividend under clause a to d. But w.e.f Finance Act 2018, DDT is leviable for dividend under clause e as well.
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