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Income Tax - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

Deemed dividend - The expression "shareholder being a person who ...

Income Tax

October 10, 2011

Deemed dividend - The expression "shareholder being a person who is the beneficial owner of shares" referred to in the first limb of Section 2(22)(e) refers to both a registered shareholder and beneficial shareholder. If a person is a registered shareholder but not the beneficial then the provision of Section 2(22)(e) will not apply. Similarly if a person is a beneficial shareholder but not a registered shareholder then also the first limb of provisions of Section 2(22)(e) will not apply. - HC

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