Taxing Deemed Dividends

Authors

  • T. C. A. Ramanujam High Court, Madras
  • T. C. A. Sangeetha

DOI:

https://doi.org/10.33516/maj.v50i1.90-92p

Abstract

The law on taxation of dividends is complicated when we apply the deeming provisions. We can take comfort in the fact that such deeming provisions will have to be interpreted strictly, but circulars issued by the Board may not always bring out the correct position in the law.

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Published

2015-01-07

How to Cite

Ramanujam, T. C. A., & Sangeetha, T. C. A. (2015). Taxing Deemed Dividends. The Management Accountant Journal, 50(1), 90–92. https://doi.org/10.33516/maj.v50i1.90-92p

Issue

Volume 50, Issue 1, January 2015

Section

Taxation
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