April 2025

Accumulated Profit Under Dividend – Understanding the Income Tax Implications in Indian Law Accumulated profits are an important aspect of income tax in India, especially when it comes to the distribution of dividends. Under the Income Tax Act, 1961, accumulated profits play a significant role in determining the tax liability of a company when it […]

Loans to Shareholders and other Monetary Benefits Under Dividend Under the Income Tax Act, 1961, there are specific provisions related to loans given to the shareholders and other monetary benefits under dividends. It is essential for both companies and shareholders to understand the tax implications and legalities surrounding these transactions to ensure compliance with the

Distribution on Reduction of Capital Under Dividend: A Comprehensive Guide to Income Tax in India In the context of income tax laws in India, the treatment of distributions made on a reduction of capital under dividend law is an important aspect that needs to be understood by taxpayers, businesses, and legal professionals alike. This article

Distribution on Liquidation of Company Under Dividend under Income Tax in Indian Law In the realm of corporate law and income tax in India, the concept of distribution on liquidation of a company under dividend is of significant importance. When a company is being wound up, the manner in which its assets are distributed among

Debentures, Debenture Stock, and Deposit Certificates—Bonus Shares to Preference Shareholders Under Dividend In the realm of income tax law in India, understanding the nuances of debentures, debenture stock, and deposit certificates is crucial for both individual taxpayers and corporate entities. Furthermore, the allocation of bonus shares to preference shareholders under dividend is an equally significant

When Bonus Shares are Paid Out Under Dividend: Understanding the Income Tax Implications In the context of a company's financial operations, bonus shares are additional shares given to existing shareholders without any additional cost. When a company declares a bonus issue, it effectively capitalizes its reserves and surplus to issue these shares. Under Indian company

Distribution of Accumulated Profits Under Dividend: An Indian Income Tax Perspective The distribution of accumulated profits as dividends is a crucial aspect of corporate finance and taxation in India. Understanding the tax implications for both the company distributing the dividend and the shareholder receiving it is essential for compliance and efficient financial planning. This article

Distribution Under Dividend: A Comprehensive Guide to Indian Income Tax Implications Understanding the tax implications of dividend distribution is crucial for both companies distributing dividends and the recipients receiving them. This article provides a comprehensive overview of the legal framework governing dividend distribution under Indian income tax law. What is a Dividend? Under the Income

Dividend Under Dividend: A Comprehensive Guide to Indian Income Tax Implications Understanding the tax implications of receiving dividends, especially "dividend under dividend," can be complex. This article aims to provide a clear and comprehensive guide to navigating this area of Indian income tax law. We will explore the definition, taxability, and relevant sections of the

Changes in the Law Under Dividend Income Tax in India The taxation of dividend income in India has undergone several significant changes over the years, impacting both the recipients and the companies distributing dividends. Understanding these changes is crucial for accurate tax compliance and effective financial planning. This article provides a comprehensive overview of the