In the current year for ITR filing (AY 22-23; FY 21-22), have received dividend, mostly for the earlier year and some interim dividend for the current year. But some dividend belonging to current year (FY 21-22) has been received after the year closure.
AIS shows entries for both the years. For which dividend should I pay income tax this year:
a- for the dividend ACTUALLY RECEIVED IN ACCOUNT in the current year, irrespective of whether it is for previous year or current year?
b- for the dividend THAT BELONGS TO THE CURRENT YEAR? In that case, some companies have not yet paid dividend even now for the previous year - how do we account for that?
[Attached portion of AIS showing dividend REPORTED in May 2022, for FY 2021-22.]
CAclubindia
