Dear Subscriber,
CBDT Circular On Payment Of Dividend Distribution Tax By Mutual Funds
The CBDT has issued Circular No. 6 of 2014 dated 11.02.2014 in which the issue as to whether mutual funds/specified companies are required to pay additional income-tax under sub-section(2) to section 115R of the Act not only on income distributed by way of dividend but also on payments made at the time of redemption/repurchase of units as well as at the time of allotment of bonus units to existing investors has been considered in great detail
Regards,
Editor,
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Latest:CBDT Circular On Application Of Section 14A And Rule 8D
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