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 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...
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...
This guide explains how the abolition of DDT shifted the tax burden on dividends from companies to shareholders from 1 April 2020 onwards. It highlights the tax rates, TDS provisions, deductions, and special rules applicable to resident and non-resident recipients of dividend income.
The Supreme Court has framed substantial questions on whether DDT under Section 115-O is a tax on shareholder dividend income or on company profits. The ruling may determine applicability of DTAA treaty rates on dividend distributions to foreign shareholders.
The article explains how Section 80M applies only to domestic dividends, leaving foreign subsidiary dividends fully taxable in India. This creates economic double taxation for Indian parent companies.
The case explains how dividend income is taxed based on residential status and type of investment. It clarifies slab-based taxation for residents and special rates for non-residents, highlighting limited deductions.
The case examined whether disallowance under section 94(7) should be limited to exempt dividend. The Tribunal held that the provision applies to the full dividend received, rejecting the assessee’s claim.
The case deals with a 235-day delay in transferring unpaid dividend to the mandated account. The authority imposed penalties, emphasizing strict compliance with statutory timelines under the Companies Act.
The analysis explains how buy-back taxation shifted from company-level tax to shareholder dividend tax and is proposed to return to capital gains.
Federal cooperatives receive a temporary deduction for dividends earned from company investments made before 31 January 2026. This relief applies under both tax regimes but ends after tax year 2028–29.
The Finance Bill, 2026 proposes to disallow interest deductions against dividend and mutual fund income. From April 2026, such income will be taxed on a gross basis.
Interim dividend can be declared solely by the Board of Directors under the Companies Act. Shareholder consent is not required if statutory conditions are met.
