https://www.taxtmi.com/highlights?id=70332 Deemed dividend u/s 2(22) - Treating loan to a non shareholder as deemed dividend - If a person is a registered shareholder but not the beneficial then the provision of section 2(22) (e) will not apply. Similarly, if a person is a beneficial shareholder but not a registered shareholder then also the first limb of the provisions of section 2(22)(e) will not apply. - AT en-us Wed, 14 Jun 2023 13:40:21 +0530 Wed, 14 Jun 2023 15:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70332 Deemed dividend u/s 2(22) - Treating loan to a non shareholder as deemed dividend - If a person is a registered shareholder but not the beneficial then the provision of section 2(22) (e) will not apply. Similarly, if a person is a beneficial shareholder but not a registered shareholder then also the first limb of the provisions of section 2(22)(e) will not apply. - AT Highlights Income Tax Wed, 14 Jun 2023 13:40:21 +0530 https://www.taxtmi.com/highlights?id=70332