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Regarding TDS deducted on dividend payments

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(Querist)
23 May 2021 Some companies pay dividends in April/May 2021 stating in the email that this is pertaining to FY2021. So will the TDS deduction on that dividend be for FY2022 or FY2021?

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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 May 2021 It will be for financial year 2022. Date of payment will be considered as receipt of income.

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