TDS Exemption on Dividends for IFSC Units in Aircraft Leasing: CBDT Notification
CBDT has issued Notification 52/2023 on TDS exemption for IFSC units engaged in aircraft leasing, subject to compliance with prescribed procedure.
Tag: Dividend
Section 2(22) Income Tax: Dividend – Meaning
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 …
ICAI’s FAQs on Presentation of Dividend Distribution Tax (DDT) as per Ind AS
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 …