Income Tax : The article explains how Section 80M applies only to domestic dividends, leaving foreign subsidiary dividends fully taxable in Ind...
Income Tax : The case explains how dividend income is taxed based on residential status and type of investment. It clarifies slab-based taxatio...
Income Tax : The analysis explains how buy-back taxation shifted from company-level tax to shareholder dividend tax and is proposed to return t...
Income Tax : Federal cooperatives receive a temporary deduction for dividends earned from company investments made before 31 January 2026. This...
Income Tax : The Finance Bill, 2026 proposes to disallow interest deductions against dividend and mutual fund income. From April 2026, such inc...
Company Law : The Ministry of Corporate Affairs confirms the five-day time limit for depositing dividends under Section 123(4) of the Companies ...
Company Law : The Indian government has reduced reporting forms for companies on unclaimed dividends and integrated fund transfers with Bharatko...
Income Tax : The Supreme Court has framed substantial questions on whether DDT under Section 115-O is a tax on shareholder dividend income or o...
Income Tax : The case examined whether disallowance under section 94(7) should be limited to exempt dividend. The Tribunal held that the provis...
Income Tax : The ITAT Delhi has set aside an order that levied an excessive 37% surcharge on the dividend income of Srijan Family Trust, confir...
Income Tax : Prasad Film Laboratories Pvt. Ltd. Vs ACIT (Telangana High Court) Payments in Normal Business Course Not Deemed Dividend under Sec...
Income Tax : ITAT Kolkata held that dividend distribution tax u/s 115-O of the Act and interest u/s 115P of the Income Tax Act is applicable on...
Company Law : The case deals with a 235-day delay in transferring unpaid dividend to the mandated account. The authority imposed penalties, emph...
Company Law : The ROC held that depositing interim dividend in a current account instead of a separate account violates section 123(4). Monetary...
Company Law : A company and its directors were penalized under Section 450 for distributing an excess interim dividend due to miscalculated tax ...
SEBI : As per the extant regulatory framework, the Trustees hold the property of the Mutual Fund in trust for the benefit of the unit hol...
Corporate Law : IRDAI permits Insurers to classify investments in Preference Shares and Equity Shares as part of Approved Investment of for at lea...
Corporate law allows recovery of dividends and shares transferred to IEPF after seven years. Ownership rights remain intact if the prescribed process is followed.
The ROC held that depositing interim dividend in a current account instead of a separate account violates section 123(4). Monetary penalties were imposed despite subsequent compliance.
A company and its directors were penalized under Section 450 for distributing an excess interim dividend due to miscalculated tax provisions, highlighting the need for accurate financial reporting.
Get a comprehensive overview of dividend taxation after the shift to the classical system. Covers TDS obligations, tax rates, DTAA benefits, Section 80M relief, and new rules applicable to IFSC and foreign investors.
A clear guide on how US dividends are taxed under the India–US DTAA. Key takeaway: US withholding is capped at 25%, but India taxes dividends fully with FTC relief.
The ITAT Delhi has set aside an order that levied an excessive 37% surcharge on the dividend income of Srijan Family Trust, confirming the correct rate is 15%.
Understand the tax implications of converting Tata Motors DVR to ordinary shares. Learn how to calculate deemed dividends and capital gains with a worked example.
An overview of why dividends are paid from profits, not capital. Learn about the principle of capital maintenance and its role in protecting creditors.
A comprehensive overview of India dividend framework Learn about the legal definitions compliance under the Companies Act, SEBI regulations taxation and the detailed process for dividend declaration and payment.
A summary of the Companies Act, 2013 provisions on dividend declaration, including sources of funds, rules for inadequate profits, and payment procedures.
