Category Archives: Income From Other Sources

Section 194: TDS Rate and Tax Deduction Treatment on Dividend Payment

Section 194 deals with the deduction of tax at source on payment of dividends by any domestic company to resident shareholders. In case of dividend payable to non-resident shareholders, tax is deducted at source u/s 195. Dividend means dividend on equity or preference shares, or it may also be deemed dividend u/s 2(22). Dividend may… Read More »