Taxation of Dividends

Taxation of Dividends offers a clear, authoritative, and practice-focused exposition of India's dividend tax framework, tracing its evolution from the classical system to the DDT era and back to shareholder-level taxation after the Finance Act 2020. It provides comprehensive coverage of core provisions—including Section 2(22), Section 8, Section 80M, TDS rules, anti-avoidance measures, treaty implications, and the new regime taxing buybacks as dividends—supported by landmark case laws, CBDT circulars, illustrations, and FAQs. Designed for professionals and learners alike, the book equips readers with both conceptual clarity and practical guidance across compliance, planning, and litigation. It serves as an essential reference for tax practitioners, corporate finance teams, wealth managers, students, and policy researchers studying India's evolving dividend tax landscape.