Taxation of Dividends

Author: CA Divya Jokhakar

Year: 2026

About the Book:
Taxation of Dividends is a focused and practical guide that decodes one of the most frequently debated and evolving areas of Indian direct tax law. Authored by CA Divya Jokhakar, the book offers a clear analysis of the taxation of dividend income in India, tracing its journey from classical taxation to the Dividend Distribution Tax (DDT) regime and back to shareholder-level taxation.

Written with professional clarity, the book bridges law and practice—making complex provisions of the Income-tax Act, 1961 understandable through structured explanations, illustrations, and practical insights.

Key Features:

• Comprehensive coverage of dividend taxation under the Income-tax Act, 1961

• Detailed analysis of key provisions including Sections 2(22), 10(34), 80M, 115-O, 115BBDA, and more

• Discussion on deemed dividends, dividend stripping, buy-back of shares, and foreign dividends

• Practical treatment of CBDT circulars, judicial interpretations, and policy changes

• Insight into DTAA implications and cross-border dividend taxation

• Designed with examples, FAQs, and structured chapters for ease of understanding

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Ideal For:

• Chartered Accountants

• Tax Practitioners & Consultants

• Corporate Tax & Finance Professionals

• Company Secretaries

• Law & Commerce Students

• Academicians and Researchers in Taxation

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Caveat Legalis:
Description based on available details—interpret with due diligence!

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