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Section 194 - Dividends - Income-tax Act, 1961

Extract

..... ause (e) of clause (22) of section 2, deduct from the amount of such dividend, income-tax 2[***] 7[at the rate of ten per cent.] : 3[Provided that no such deduction shall be made in the case of a shareholder, being an individual, if- (a) the dividend is paid by the company by 8[any mode other than cash]; and (b) the amount of such dividend or, as the case may be, the aggregate of the amounts of such dividend distributed or paid or likely to be distributed or paid during the financial year by the .....

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Section 194 - Dividends - Income-tax Act, 1961

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..... st”, as defined in clause (13A) of section 2, by a special purpose vehicle referred to in the Explanation to clause (23FC) of section 10; (e) any other person as may be notified by the Central Government in the Official Gazette in this behalf.] - Notes :- 1. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 2. "and super-tax" omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 3. Substituted for the first and second provisos by the Finance Act, 2002, w.e.f. 1-6-2002. Pr .....

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Section 194 - Dividends - Income-tax Act, 1961

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..... ; Prior to its omission by the Finance Act, 1993, w.e.f. 1-6-1993, second proviso was amended by the Finance Act, 1965, w.e.f. 1-4-1965, the Finance (No. 2) Act, 1977, w.e.f. 1-10-1977 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Substituted for "one thousand" by the Finance Act, 2003, w.r.e.f. 1-8-2002. 5. Inserted, by the Finance Act, 2003, w.r.e.f. 1-4-2003. 6. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as "in .....

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Section 194 - Dividends - Income-tax Act, 1961

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