Settled View on section 2(22)(e) of the Income Tax Act, trade advances

Last updated: 12 August 2017

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F.No.279IMisc.l140/2015I1TJ Government of India Ministry of Finance Central Board of Direct Taxes New Delhi, Dated 12th June, 2017 Sub: Settled View on section 2(22)(e) of the Income Tax Act, trade advances -reg. Section 2(22) clause (e) of the Income Tax Act, 1961 (the Act) provides that dividend includes any payment by a company, not being a company in which the public are substantially interested, of any sum by way of advance or loan to a shareholder, being a person who i

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1999

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3499

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4999

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Circular No : 19/2017
Source : http://www.mbaclubindia.com/it/circular-19_2017.pdf

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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