https://www.taxtmi.com/manuals?id=7993 Dividend received from an Indian company is chargeable in the hands of the shareholder under the head Income from Other Sources. Under the stated provisions, dividend includes deemed dividend arising from specified distributions to the extent of accumulated profits, including release of company assets, debentures, deposit certificates, bonus shares, liquidation distributions, reduction of capital, and loans or advances to significant shareholders and related concerns. en-us Thu, 18 Jun 2026 15:38:00 +0530 Fri, 19 Jun 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7993 Dividend received from an Indian company is chargeable in the hands of the shareholder under the head Income from Other Sources. Under the stated provisions, dividend includes deemed dividend arising from specified distributions to the extent of accumulated profits, including release of company assets, debentures, deposit certificates, bonus shares, liquidation distributions, reduction of capital, and loans or advances to significant shareholders and related concerns. Manuals Income Tax Thu, 18 Jun 2026 15:38:00 +0530 https://www.taxtmi.com/manuals?id=7993