Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders...

Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders (Germany) (Non-residents) - the additional income tax payable by a domestic company on dividend distribution to non-resident shareholders should be at the rate mentioned in Section 115-O of the Act and not at the rate specified in the relevant Double Taxation Avoidance Agreement (DTAA) with respect to such dividend income. - AT .....

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