https://www.taxtmi.com/manuals?id=1264 Dividend tax deduction at source is excluded for specified insurers, business trusts receiving dividends from qualifying special purpose vehicles, and notified persons, subject to ownership or full beneficial-interest requirements where applicable. Individual shareholders also qualify where dividends are paid otherwise than in cash and the aggregate amount distributed or paid during the tax year does not exceed Rs.10,000. Satisfaction of any applicable condition removes the tax deduction obligation for the dividend payment. en-us Mon, 05 Oct 2015 11:30:00 +0530 Sat, 29 Aug 2026 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1264 Dividend tax deduction at source is excluded for specified insurers, business trusts receiving dividends from qualifying special purpose vehicles, and notified persons, subject to ownership or full beneficial-interest requirements where applicable. Individual shareholders also qualify where dividends are paid otherwise than in cash and the aggregate amount distributed or paid during the tax year does not exceed Rs.10,000. Satisfaction of any applicable condition removes the tax deduction obligation for the dividend payment. Manuals Income Tax Mon, 05 Oct 2015 11:30:00 +0530 https://www.taxtmi.com/manuals?id=1264