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Deemed Dividend - Budget updates

Budget - By: - CS Swati Dodhi - Dated:- 2-2-2018 - Widening of scope of accumulated profits for the purposes of dividend Section 2 (22) defines dividend to include distribution of accumulated profits (whether capitalized or not) to its shareholders b .....

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conditions. Proposal to insert a new Explanation 2A in section 2(22) of the Act to widen the scope of the term 'accumulated profits' so as to provide that in the case of an amalgamated company, accumulated profits, whether capitalised or not .....

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ion to assessment year 2018-19 and subsequent assessment years. Dividend Distribution Tax to Deemed Dividend At present dividend distributed by a domestic company is subject to dividend distribution tax payable by such company. However, deemed divide .....

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