https://www.taxtmi.com/manuals?id=1213 Dividend treatment extends to any distribution by a company of accumulated profits, whether capitalised or not, where the distribution involves release to shareholders of all or any part of the company's assets. Accumulated profits include all profits of the company up to the date of distribution or payment. Where assets are distributed under the relevant dividend-deeming provisions, the market value of the asset on the date of distribution is to be taken for computing the dividend, and the note states the related tax and exemption treatment for such dividend. en-us Wed, 23 Sep 2015 16:38:00 +0530 Wed, 17 Jun 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1213 Dividend treatment extends to any distribution by a company of accumulated profits, whether capitalised or not, where the distribution involves release to shareholders of all or any part of the company's assets. Accumulated profits include all profits of the company up to the date of distribution or payment. Where assets are distributed under the relevant dividend-deeming provisions, the market value of the asset on the date of distribution is to be taken for computing the dividend, and the note states the related tax and exemption treatment for such dividend. Manuals Income Tax Wed, 23 Sep 2015 16:38:00 +0530 https://www.taxtmi.com/manuals?id=1213