Home / 
Deemed Dividend Taxation Update: Section 2(22)(e) specifies tax liability on registered shareholders, not deemed shareholders.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in the hands of the deemed shareholders.....
TaxTMI
TaxTMI