Dividend income timing rules determine when declared, distributed, paid, or interim dividends are included in total income. Dividend income is included in the assessee's total income in the tax year in which it is declared, distributed or paid by a company, and a dividend that is merely interim is included in the tax year in which the amount is unconditionally made available to the entitled member. The rule links the timing of taxation to declaration, distribution, payment, or unconditional availability, with the stated provision applying under the Income Tax Act, 2025 from 01.04.2026 and the corresponding definition under the Income-tax Act, 1961 up to 31.03.2026.
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 income timing rules determine when declared, distributed, paid, or interim dividends are included in total income.
Dividend income is included in the assessee's total income in the tax year in which it is declared, distributed or paid by a company, and a dividend that is merely interim is included in the tax year in which the amount is unconditionally made available to the entitled member. The rule links the timing of taxation to declaration, distribution, payment, or unconditional availability, with the stated provision applying under the Income Tax Act, 2025 from 01.04.2026 and the corresponding definition under the Income-tax Act, 1961 up to 31.03.2026.
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