Section 2(22)(a)
This query is : Resolved
21 March 2014
If Section 2(22)(a) of the income tax act is not attracted then, will the dividend be taxable in the hands of the shareholder?
21 March 2014
Only those dividends on which DDT is payable by the company is exempt from tax. And if section as mentioned by you is not attracted, no DDT would be payable and consequently, no exemption.
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