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Dividend Under Dividend
Income Tax Laws
Understanding Dividend Under Dividend in Indian Income Tax Dividend income is generally taxed in the hands of the recipient. However, a unique situation arises when...
Changes in the Law Under...
Income Tax Laws
Changes in the Law Under Dividend Income Tax in India The taxation of dividends in India has undergone several significant changes over the years, impacting...
Dividend
Income Tax Laws
Understanding Dividends and Their Tax Implications in India Dividends, the distribution of profits by a company to its shareholders, are a crucial aspect of investing...
Director, Manager and Managing Agent...
Income Tax Laws
Director, Manager, and Managing Agent or Director General or Director under Income Tax in India Understanding the tax implications for individuals holding various positions within...
(b) Liabilities
Income Tax Laws
(b) Liabilities under Income Tax Act, 1961 in India Understanding liabilities under the Income Tax Act, 1961, is crucial for both individuals and businesses in...
(a) Undertaking
Income Tax Laws
Understanding “Undertaking” under the Indian Income Tax Act The term “undertaking” holds significant relevance within the Indian Income Tax Act, 1961. Its interpretation impacts various...
Clause (19AA): Demerger
Uncategorized
Clause (19AA) of the Income Tax Act, 1961, defines “demerger” within the context of tax implications. Understanding this clause is crucial for businesses contemplating restructuring...
![Clause (19) [Section 2(5B) of 1922 Act]: Co-operative Society](https://thelawcodes.com/wp-content/uploads/2025/04/Clause-19-Section-25B-of-1922-Act-Co-operative-Society.jpg)
Clause (19) [Section 2(5B) of...
Income Tax Laws
Clause (19) [Section 2(5B) of the 1922 Act]: Co-operative Society under Income Tax Section 2(5B) of the Income Tax Act, 1961, defines “co-operative society” for...
![Clause (18) [Explanation 1 to Section 23A of 1922 Act]: “Company in which the Public are Substantially Interested”](https://thelawcodes.com/wp-content/uploads/2025/04/Create-a-client-appealing-featured-image-for-a-law-firm-website-article-on-Clause-18.jpg)
Clause (18) [Explanation 1 to...
Income Tax Laws
Understanding the definition of a “company in which the public are substantially interested” (CIPSI) under Clause (18) of Explanation 1 to Section 23A of the...
(f) Other Definitions
Income Tax Laws
(f) Other Definitions under Income Tax Act, 1961 The Income Tax Act, 1961, employs numerous definitions crucial for accurate tax computation and compliance. While specific...
(d) Industrial Company or Trading...
Income Tax Laws
(d) Industrial Company or Trading Company – Finance Acts under Income Tax in India The distinction between an industrial company and a trading company under...
(b) Assessment on Companies
Income Tax Laws
Assessment on Companies under Indian Income Tax Act, 1961 The assessment of companies under the Income Tax Act, 1961, is a crucial process determining the...