CBDT has issued Notification 52/2023 on TDS exemption for IFSC units engaged in aircraft leasing, subject to compliance with prescribed procedure.
As per S. 2(22) of the Income Tax Act, 1961, unless the context otherwise requires, the term “dividend” includes- (a) any distribution by a company of accumulated profits, whether capitalised …
The ASB of ICAI has issued Clarifications/ FAQs on Dividend Distribution Tax (DDT) to clarify the requirements relating to presentation of Dividend and DDT as per Ind AS, as …