https://www.taxtmi.com/article/detailed?id=9167 Abolition of the dividend distribution tax (DDT) shifts taxation from companies to shareholders, repealing the prior company-level levy and the exemption for dividend receipts; dividends are now taxable in recipients' hands with distinct tax incidence for resident individuals, resident corporates and non-residents, adjusted withholding obligations, revived intra-group set-off relief limited to domestic-source dividends, constraints on interest deductibility against dividend income, and consequential interactions with buyback taxation and transfer pricing secondary adjustment provisions. en-us Mon, 11 May 2020 10:54:38 +0530 Mon, 11 May 2020 10:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9167 Abolition of the dividend distribution tax (DDT) shifts taxation from companies to shareholders, repealing the prior company-level levy and the exemption for dividend receipts; dividends are now taxable in recipients' hands with distinct tax incidence for resident individuals, resident corporates and non-residents, adjusted withholding obligations, revived intra-group set-off relief limited to domestic-source dividends, constraints on interest deductibility against dividend income, and consequential interactions with buyback taxation and transfer pricing secondary adjustment provisions. Articles Income Tax Mon, 11 May 2020 10:54:38 +0530 https://www.taxtmi.com/article/detailed?id=9167