What should be the withholding rate of tax in respect of dividend?

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Last updated: 10 May 2021
Quick Summary
The Delhi High Court considered the appropriate withholding tax rate on dividends for Dutch companies. The petitioners argued for a lower rate of 5% based on the India-Netherlands Double Taxation Avoidance Agreement (DTAA). However, the tax authorities had issued certificates stipulating a 10% withholding tax rate. The court's judgement addresses this discrepancy and clarifies the applicable rate.

Court :
Delhi High Court

Brief :
The moot issue, which arises for consideration, in the captioned writ petitions is: as to what should be the withholding rate of tax in respect of dividend?

Citation :
W.P.(C) 882/2021, CM Appl. 2302/2021

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