Accumulated Profits with reference to Sec.2(22)e

1) For section 2(22)(e), accumulated profits includes all profits of the company upto the date of distribution or payment

2) Securities Premium is not accumulated profits (P.K.Badiani v. CIT (1976) 105 ITR 642 (SC))

3) Deemed Dividend - Rs. 30000

Dear Madam,

               Can you also kindly confirm as to  what amount shall be taxed as 'Deemed Divedend' in the following case:

Suppose there are 2 directors in a Pvt. ltd. Co. and one of them is given a Loan of Rs.10,00,000 and the other Rs.40,00,000 by the Co.

The Accumulated profits of the Co. is Rs.30000

Please let me know as to ,to what extent 'Deemed Dividend' will be attracted to each director.Is there any specific ratio for it?

Thanks