Section 194 - TDS on Dividend

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....res) within India, shall,  who is resident in India, of any dividend within the meaning of sub-clause (a)/(b)/(c)/(d)/(e)/ [(f) inserted vide Finance (No. 2)Act, 2024] of clause (22) of section 2, deduct from the amount of such dividend, Rate of TDS - 10% Time of Deduction - Before making any payment by any mode in respect of any dividend or before making any distribution or payme....

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....d the amount of such dividend does not exceed Rs. 10,000/-. * Lower TDS Certificate:- A Shareholder may apply in form No.13 to the concerned Assessing Officer and obtain a certificate authorising the payer to pay dividend without tax deduction or with deduction at lower rate. * No TDS if dividend is paid or credited to an insurance company:- The provisions of this section shall not apply to su....