https://www.taxtmi.com/manuals?id=1211 Grossing up of dividend under the old Dividend Distribution Tax regime under section 115-O(1B) required the net distributed profits to be increased to an amount that would, after reduction of tax on the enhanced figure, equal the amount actually distributed. The provision addressed the controversy whether DDT was to be applied on the dividend distributed on a net basis or on a grossed-up figure including the tax borne by the company. With effect from 01.04.2018, the mechanism did not apply to deemed dividend under section 2(22)(e). en-us Wed, 23 Sep 2015 16:35:00 +0530 Wed, 17 Jun 2026 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1211 Grossing up of dividend under the old Dividend Distribution Tax regime under section 115-O(1B) required the net distributed profits to be increased to an amount that would, after reduction of tax on the enhanced figure, equal the amount actually distributed. The provision addressed the controversy whether DDT was to be applied on the dividend distributed on a net basis or on a grossed-up figure including the tax borne by the company. With effect from 01.04.2018, the mechanism did not apply to deemed dividend under section 2(22)(e). Manuals Income Tax Wed, 23 Sep 2015 16:35:00 +0530 https://www.taxtmi.com/manuals?id=1211