{"product_id":"dividends-deemed-dividend-nitin-bhuta-9956","title":"Dividends, Deemed Dividend – Declaration, Distribution and Conceptual Taxation Framework","description":"\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eCA Nitin Bhuta\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003ePublisher\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eTaxmann Publications Pvt. Ltd.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eEdition\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003e100th Anniversary Edition - 2026\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eA focused professional guide that explains the complete legal and tax framework governing \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003edividends and deemed dividends\u003c\/span\u003e 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.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eWritten by \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eCA Nitin Bhuta\u003c\/span\u003e, 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 \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eSection 123 of the Companies Act, 2013\u003c\/span\u003e, 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.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul class=\"PSWZZq_List\"\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eCompany Law\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eDividend Taxation\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eIncome-tax Act\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eCorporate Tax\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eCorporate Compliance\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003e#Dividends #DeemedDividend #DividendTaxation #CompanyLaw #IncomeTax #CorporateTax #CompaniesAct2013 #TaxPlanning #CA #CS #Taxmann #NitinBhuta #9789375619956\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eIn order to receive free shipping, use the shipping code \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eFREESHIP\u003c\/span\u003e during checkout. Free Shipping in India – shipping via registered parcel.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eDividend 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.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eMake M\u0026amp;J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":51287060611108,"sku":"9789375619956","price":485.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789375619956.jpg?v=1787206358","url":"https:\/\/mandjservice.com\/products\/dividends-deemed-dividend-nitin-bhuta-9956","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}