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 : Interim dividend can be declared solely by the Board of Directors under the Companies Act. Shareholder consent is not required if ...
Corporate Law : Learn the legal process to recover dividends held by companies or transferred to IEPF. Takeaway: Timely action ensures shareholder...
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 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...
Income Tax : ITAT Bangalore sends Light Ray Advisors LLP's dividend exemption claim back to AO for re-examination, noting potential oversight o...
Income Tax : Calcutta High Court rules deemed dividends under Section 2(22)(e) taxable only in shareholders' hands, upholding ITAT's decision. ...
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...
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.
Learn the legal process to recover dividends held by companies or transferred to IEPF. Takeaway: Timely action ensures shareholders receive their rightful income.
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.
