Published: 1997
Total Pages: 112
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Booklet containing chapters on declaration of dividend, divisible profits, provision for depreciation and previous years' losses, dividend on preference share capital, interim dividend, payment of dividend, right to dividend, taxation of dividend, unpaid and unclaimed dividend, remittance of dividend to non-residents, dividend tax on companies etc. The discussion is based upon the provisions of the Companies Act 1956, Income Tax Act 1961 and Income Tax Rules 1962, as amended by Finance Act 1997.