Yahoo India Web Search

Sign In

Search results

  1. cleartax.in › s › deemed-dividendDeemed Dividend under Section 2(22)(e) - ClearTax

    The Income Tax Act outlines specific situations under Section 2 (22) (e) where certain transactions are deemed equivalent to dividends for tax purposes, even if no formal dividend distribution occurs. Latest Update. In Budget 2020, the Finance Minister has abolished Dividend Distribution Tax (DDT).

  2. taxguru.in › income-tax › taxability-deemed-dividendTaxability of Deemed Dividend under Section 2(22)(e) of ...

    May 27, 2023 · Deemed Dividend: Deemed dividend is an income that is treated as dividend, even if it is not distributed by a closely-held company. The Income Tax Act includes certain transactions and situations that are deemed to be dividend. These transactions are specified under Section 2 (22) (e) of the Income Tax Act.

  3. taxguru.in › income-tax › analysis-section-22-2-eAnalysis of section 2(22)(e) – Deemed Dividend - Tax Guru

    Oct 17, 2020 · Provisions of Section 2 (22) (e) of the Act comes to play only if the company makes any payment to such shareholder, by way of advance or loan and that too to the extent the company possesses accumulated profit, provided that his/her holding is not less than ten percent of voting power.

  4. incometaxindia.gov.in › pages › actsTax Laws & Rules > Acts > Income-tax Act, 1961

    Section - 110. Determination of tax where total income includes income on which no tax is payable. Section - 115VF. Tonnage income. Section - 14A. Expenditure incurred in relation to income not includible in total income. Section - 115BBI. Specified income of certain institutions. Section - 4.

  5. tax2win.in › guide › deemed-dividend-section2-22eDeemed Dividend Under Section 2(22)e of Income Tax Act - Tax2win

    Jan 9, 2024 · Deemed dividends are subject to a 30% dividend distribution tax for the company under section 2(22)e of the Income Tax Act, but the tax is exempted for the shareholder.

  6. www.taxbuddy.com › deemed-dividendDeemed Dividend: Section 2(22)(e) of the Income Tax Act.

    These are known as deemed dividends and are governed by Section 2(22)(e) of the Income Tax Act, 1961. In this article, we will explain what is deemed dividend, how it works, what are the dividend provisions of Section 2(22)(e), who will pay tax on deemed dividends, what are the exceptions to deemed dividends, and what are the implications of ...

  7. www.adityabirlacapital.com › abc-of-moneyDeemed Dividend Under Section 2(22)e of Income Tax: Explained

    Mar 20, 2023 · Deemed dividend tax falls under the Income Tax Act’s Section 2(22)e. As per Section 2(22)e, when a closely held company, gives a loan or extends an advance to the respective personnel: A shareholder who holds a minimum of 10 per cent of the voting rights, and is the beneficial owner of shares.