Analysis of Section 2(22)(e) of the Income-tax Act

In this article provisions of section 2(22)(e) of the Income-tax Act (the Act) dealing with deemed income of dividends which includes”any payment by a company, not being a company in which the public are substantially interested, of any sum (whether as representing a part of the assets of the company or otherwise)In this article provisions of section 2(22)(e) of the Income-tax Act (the Act) dealing with deemed income of dividends which includes”any payment by a company, not being a company in which the public are substantially interested, of any sum (whether as representing a part of the assets of the company or otherwise)taxmann.com Latest ArticlesRead More

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