No deduction at source on dividend payments when paid by account payee cheque and within a small annual aggregate. No deduction at source under section 194 is not to be made for dividends to a resident individual shareholder of a company in which the public are substantially interested if the dividend is paid by an account payee cheque and the amount or aggregate of such dividends in the financial year does not exceed one thousand rupees.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No deduction at source on dividend payments when paid by account payee cheque and within a small annual aggregate.
No deduction at source under section 194 is not to be made for dividends to a resident individual shareholder of a company in which the public are substantially interested if the dividend is paid by an account payee cheque and the amount or aggregate of such dividends in the financial year does not exceed one thousand rupees.
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