https://www.taxtmi.com/manuals?id=1209 Additional income-tax on distributed profits under the old dividend distribution tax regime applied only to domestic companies in respect of dividends declared, distributed or paid on or after 1 April 2003 and on or before 31 March 2020. The charge operated as a non-obstante provision and covered dividends paid out of current profits, retained earnings, reserves or accumulated profits. The tax was payable by the company at the prescribed rate, with payment required within fourteen days from the earliest of declaration, distribution or payment of the dividend. Certain deemed dividends were also within the regime and attracted tax at a higher rate. en-us Wed, 23 Sep 2015 16:30:00 +0530 Wed, 17 Jun 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1209 Additional income-tax on distributed profits under the old dividend distribution tax regime applied only to domestic companies in respect of dividends declared, distributed or paid on or after 1 April 2003 and on or before 31 March 2020. The charge operated as a non-obstante provision and covered dividends paid out of current profits, retained earnings, reserves or accumulated profits. The tax was payable by the company at the prescribed rate, with payment required within fourteen days from the earliest of declaration, distribution or payment of the dividend. Certain deemed dividends were also within the regime and attracted tax at a higher rate. Manuals Income Tax Wed, 23 Sep 2015 16:30:00 +0530 https://www.taxtmi.com/manuals?id=1209