Ddt on deemed dividend u/s 2(22)(e)

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Querist : Anonymous (Querist)
23 May 2018 Is there any change in the law regarding non applicability of DDT on deemed dividend u/s 2(22)(e)? And if company has to pay ddt then whether it's exempt in the hands of shareholder?

23 May 2018 deemed dividend is taxable in the hand of company and is exempt for recipient



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