Dividends, Deemed Dividend – Declaration, Distribution and Conceptual Taxation Framework

Author

CA Nitin Bhuta

Publisher

Taxmann Publications Pvt. Ltd.

Edition

100th Anniversary Edition - 2026

Why Choose This Book?

A focused professional guide that explains the complete legal and tax framework governing dividends and deemed dividends in India. It bridges the Companies Act, 2013 with the Income-tax Act, 1961 and the reformed Income-tax Act, 2025, making it valuable for CAs, CSs, advocates, auditors, tax consultants and corporate finance professionals handling dividend planning and compliance.

About the Book

Written by CA Nitin Bhuta, this book examines dividend declaration, distribution and taxation from both corporate law and direct tax perspectives. It traces the transition from the Dividend Distribution Tax (DDT) regime to the shareholder taxation framework, analyses Section 123 of the Companies Act, 2013, and explains interim and final dividends, deemed dividend provisions, bonus shares, distributions in kind and winding-up allocations. The book also covers POEM, DTAA tie-breaker rules, audit checklists and practical reporting workflows supported by judicial precedents.

Related Subjects

• Company Law

• Dividend Taxation

• Income-tax Act

• Corporate Tax

• Corporate Compliance

Website Hashtags

#Dividends #DeemedDividend #DividendTaxation #CompanyLaw #IncomeTax #CorporateTax #CompaniesAct2013 #TaxPlanning #CA #CS #Taxmann #NitinBhuta #9789375619956

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Caveat Legalis

Dividend taxation is subject to amendments in the Income-tax Act, Companies Act, judicial decisions and DTAA provisions. This book should be read alongside the latest statutory framework for transaction-specific advice.

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