Income tax

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                                         As per section 194 -Dividend to Resident.What is the difference between deemed dividend under section 2(22)(e)  AND any other dividend.

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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.

 

 


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