April 2025

Excess Dividends Under Dividend Income Tax in India When it comes to income tax in India, dividends play a significant role. Dividends received from Indian companies are generally taxable in the hands of the recipient. However, the Income Tax Act, 1961 ("the Act") provides certain exemptions and deductions to ensure that the tax burden on […]

Accumulated Profits’ Under Dividend: Understanding Its Implications in Indian Income Tax Law In the realm of income tax laws in India, the concept of ‘accumulated profits’ under dividend plays a crucial role. Understanding the implications of accumulated profits is essential for both businesses and individuals to ensure compliance and avoid potential legal issues. What Are

Dividend Properly so called under General Law, Paid Out of Capital Profits Under Dividend In the realm of income tax, the treatment of dividends is of paramount importance. Dividends are a significant source of income for many individuals and can have substantial tax implications. It is, therefore, essential to understand the concept of dividends properly

Deemed Dividend Paid Out of Capital Profits Under Dividend: Understanding the Legal Framework in Indian Income Tax Law When it comes to dividend distribution under Indian Income Tax laws, the concept of 'deemed' dividend paid out of capital profits plays a significant role. It is important for taxpayers and businesses to have a comprehensive understanding

Buy Back of Shares and Demerger Under Dividend in Indian Income Tax Law In the context of Indian income tax law, the concepts of buyback of shares and demerger under dividend play a significant role in the taxation of corporations and shareholders. These processes involve the distribution of profits or assets of a company, which

Shares Issued for Full Cash Consideration Under Dividend in Income Tax Under Indian income tax law, the issuance of shares for full cash consideration under dividend involves specific legal considerations and implications. It is important for companies and taxpayers to understand the relevant provisions and requirements in order to ensure compliance with the law and

Constitutional Validity Under Dividend Income Tax The Constitutional validity under dividend income tax in India is a topic that has been subject to much debate and discussion over the years. The issue revolves around the imposition of tax on dividends received by shareholders from companies, and whether such imposition is in line with the constitutional

Trade Advance Under Dividend: Understanding the Income Tax Implications in Indian Law In the realm of income tax laws in India, one of the critical aspects that businesses need to consider is the treatment of trade advances under the dividend. It is imperative for businesses to have a comprehensive understanding of the income tax implications

Shareholder or Beneficial Owner Under Dividend Income Tax in India When it comes to income tax in India, understanding the status of a shareholder or beneficial owner is crucial, especially in the context of dividends. Dividends are a form of investment income that can have different tax implications depending on whether you are classified as

Repayment of Loan Under Dividend Repayment of loan under dividend is a crucial aspect of income tax law in India. It is important for individuals and businesses to understand the legal implications and tax treatment related to loan repayment, especially in the context of dividends. In this article, we will explore the legal framework governing