Dividends under Income Tax Act

Tony John , Last updated: 29 December 2015  
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Dividend in simple words, refers to the amount paid to shareholder in proportion to the shareholding in the company, out of the total sum so distributed. Lets look at the meaning of dividend as per Income Tax Act. As per Section 2(22) dividend includes (a) any distribution by a company of

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Published by

Tony John
(Chartered Accountant)
Category Income Tax   Report

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