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 : Interim dividend can be declared solely by the Board of Directors under the Companies Act. Shareholder consent is not required if ...
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 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...
Income Tax : ITAT Bangalore sends Light Ray Advisors LLP's dividend exemption claim back to AO for re-examination, noting potential oversight o...
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...
The Indian government has reduced reporting forms for companies on unclaimed dividends and integrated fund transfers with Bharatkosh for a smoother investor claim process.
Double taxation of dividends burdens investors, deterring equity investments. Budget 2025 may reform rates to enhance economic efficiency and attract investment.
Understand dividend declaration under Companies Act, 2013, including types, sources, procedures, and penalties for non-compliance. Learn key rules and regulations here.
Learn about dividend types, declaration processes, and penalties for non-payment under the Companies Act.
Learn the process of dividend management and how to claim shares from IEPF with steps for verification and refund under the Companies Act, 2013.
Explore the provisions for dividend payments by Indian companies under the Companies Act, including profit utilization and reserve requirements.
The Finance Act, (2), 2024 has made certain changes relating to levy of income tax on consideration received on buy-back of shares resulting significant impact on income tax liability to shareholders. This change impacts all future buy back proposals. Corporates houses are evaluating different strategies to minimise the tax impact. Legal experts challenges taxing buy […]
Calcutta High Court rules deemed dividends under Section 2(22)(e) taxable only in shareholders’ hands, upholding ITAT’s decision. Revenue’s appeal dismissed.
Discover the new tax rules for share buybacks under the Finance Bill 2024, including deemed dividend taxation and capital loss treatment starting October 2024.
Explore the Companies Act 2013’s provisions on dividends and learn about the mechanisms for handling unclaimed dividends, ensuring transparency and accountability.
