Income Tax : This guide explains how the abolition of DDT shifted the tax burden on dividends from companies to shareholders from 1 April 2020 ...
Income Tax : The Special Bench ruled that DDT under section 115-O is a distinct tax on the company, not on shareholders. Treaty dividend rates ...
Company Law : Explore the key provisions on dividend declaration under the Companies Act, 2013, including rules, restrictions, and compliance wi...
Income Tax : Double taxation of dividends burdens investors, deterring equity investments. Budget 2025 may reform rates to enhance economic eff...
Company Law : Learn about dividend types, declaration processes, and penalties for non-payment under the Companies Act....
Income Tax : Delhi ITAT held that Dividend Distribution Tax paid on dividends to non-resident shareholders could be restricted to the treaty ra...
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 : Court held that dividend remains income of the shareholder and DDT is an additional income tax covered under Article 2, restrictin...
Income Tax : Chennai ITAT rules Dividend Distribution Tax (DDT) is a company tax and not covered by DTAA, rejecting the refun...
Income Tax : Explore Sennheiser Electronics India vs Circle – 4 case at ITAT Delhi. Section 115-O rate applies for additional tax on dividend...
Budget 2020 : Dividend Distribution Tax (DDT) vis a vis Company Incorporation by Unorganized Sector MSME’s in India are the largest job providers in the country but however most of them are unorganised or rarely they take corporate outlook. In order to attract fresh investments in manufacturing sector and to promote growth and investment , […]
Whether the dividend declared by the company after the effective date of amalgamation but before the date of sanction by the High Court would cease to be dividend declared by the company?
