sec 2(22)e of INCOME TAX ACT.

Manu k (Finance Manager) (106 Points)

02 September 2018

under whose hand the dividend u/s 2 (22)e taxable. company or shareholder?

Reply
Follow
Share

5 Replies

Basil c sunny (21 Points)
Replied 02 September 2018

It is taxable in the hands of shareholder.Company sholud deduct tds @ 10% on such divident u/s 195

1 Like

Manu k (Finance Manager) (106 Points)
Replied 02 September 2018

i think u/s 194

Basil c sunny (21 Points)
Replied 02 September 2018

yes you r Right

Krishna (student) (654 Points)
Replied 03 September 2018

it is taxable in the hands of shareholder under ifos.co will not pay any DDT u/s115-O

Sunil Suni (94 Points)
Replied 12 September 2018

but in case of non residents section 195 is applicable for deduction of tds

Start a New Discussion