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        Income Tax

        Rule 3 - Arrangements for declaration and payment of dividends within India

        Income-Tax Rules, 2026

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        Dividend payment arrangements within India require an Indian share-register, an India-based meeting, and payment only in India. A company declaring and paying dividends within India must maintain its share-register at its principal place of business in India, hold the relevant general meeting only within India, and make any declared dividends payable only within India to all shareholders.
                      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.

                            Dividend payment arrangements within India require an Indian share-register, an India-based meeting, and payment only in India.

                            A company declaring and paying dividends within India must maintain its share-register at its principal place of business in India, hold the relevant general meeting only within India, and make any declared dividends payable only within India to all shareholders.


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