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

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Querist : Anonymous

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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?
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CA Mayur Todmal

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CA Mayur Todmal (Expert)
23 May 2018 deemed dividend is taxable in the hand of company and is exempt for recipient

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