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Changes in ddt

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(Querist)
24 July 2014 Hi, Could anyone please let me know whether there has been change in the payment of Dividend Distribution Tax in the current budget? Previously tax on Dividend was paid by the Company. Is it still applicable or the liability has been shifted to Shareholders?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
24 July 2014 No change in rate of DDT. Only change is that now DDT to be levied on gross amount instead of amount paid net of taxes.

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