https://www.taxtmi.com/highlights?id=69414 Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed Profits) referred to in Sec.115-O of the Act - such additional income tax payable by the domestic company shall be at the rate mentioned in Section 115 O of the Act and not at the rate of tax applicable to the non-resident shareholder(s) as specified in the relevant DTAA with reference to such dividend income. - AT en-us Tue, 25 Apr 2023 09:47:16 +0530 Tue, 25 Apr 2023 09:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69414 Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed Profits) referred to in Sec.115-O of the Act - such additional income tax payable by the domestic company shall be at the rate mentioned in Section 115 O of the Act and not at the rate of tax applicable to the non-resident shareholder(s) as specified in the relevant DTAA with reference to such dividend income. - AT Highlights Income Tax Tue, 25 Apr 2023 09:47:16 +0530 https://www.taxtmi.com/highlights?id=69414