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Section 2 (22) (e) - deemed dividend

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(Querist)
03 July 2014 will payment of self assessment tax of director made by company on behalf of director, which is reimbursed by the director within 3- 4 days, attract section 2 (22) (e)?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
03 July 2014 No this will not attract provisions of Section 2(22)(e).
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Rupesh Jain

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Rupesh Jain (Expert)
04 July 2014 no, provision of 2(22) (e) is not apply.
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