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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Levy of Dividend distribution tax (DDT) at the rate of 20.36% ...

Income Tax

February 27, 2024

Levy of Dividend distribution tax (DDT) at the rate of 20.36% u/s 115O - claim of assessee that it should have been levied at the rate of 15% in terms of Article 10 of DTAA between India and Thailand - The ITAT dismisses the appeal regarding the rate of DDT, citing a previous decision that shareholders have no influence on the levy of DDT, which is an additional tax charged on distributed profits of the company.

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