Taxability Of Dividends Under The Income Tax Act Related Articles

Aug - 2018

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Section 2(22)(e) of Income Tax

Section 2(22)(e) of Income Tax

Section 2(22)(e) of Income Tax Dividend under the Income Tax Act includes any advance or loan provided by a company to its shareholders. The concept of dividend is applicable to all corporate entities in which the public is not substantially interested. Section 2(22)(e) of the Income Tax Act deals ...

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