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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Dividend distribution Tax (DDT) - buy back its own shares - ...

Case Laws     Income Tax

July 5, 2019

Dividend distribution Tax (DDT) - buy back its own shares - distribution of accumulated profit - Section 115O is a charging section on its own and they do not demand for issuing any show cause notice and then passing any order - unless the law requires, the AO need not issue notice before making a demand u/s 115O

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