As per section 194 -Dividend to Resident.What is the difference between deemed dividend under section 2(22)(e) AND any other dividend.
1 Replies
CA Ketan Waghela
(Partner at Elite Educare)
(356 Points)
Replied 07 January 2012
Shyam ji,
Deemed dividend u/s 2(22) (e) is taxable in the hands of shareholder (recipient) whereas other dividends is exempt in the hand of shareholder but taxable to the companies.
Please refer to the following link to understand sec. 2(22)(e)
/articles/deemed-dividend-section-2-22-e-of-income-tax-act-1961-6121.asp
or
refer to the file attached.
Attached File : 705937 901856 deemed dividend.pdf downloaded: 120 times
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