ALL ABOUT AIS/TIS || AIS/TIS IN DETAILS  || CA Jai Gulia ||
Channel: KJ Classes
Date: 2021-12-27

The dividend received from an Indian company was exempt until 31 March 2020 (FY 2019-20). That was because the company declaring such a dividend already paid dividend distribution tax (DDT) before making payment.
However, the Finance Act, 2020 changed the method of dividend taxation. Henceforth, all dividend received on or after 1 April 2020 is taxable in the hands of the investor/shareholder

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