Dividend tax (English Wikipedia)

Section 115-O Archived February 8, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1997 Archived February 7, 2009, at the Wayback Machine, modified by the Finance Acts 2000, 2001 Archived February 7, 2009, at the Wayback Machine and 2002 Archived February 7, 2009, at the Wayback Machine
Section 115R Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1999 Archived February 7, 2009, at the Wayback Machine, modified by the Finance Acts 2000, 2001 Archived February 7, 2009, at the Wayback Machine and 2002 "Archived copy". Archived from the original on 2009-02-07. Retrieved 2008-02-07.{{cite web}}: CS1 maint: archived copy as title (link)"Archived copy". Archived from the original on 2009-02-07. Retrieved 2008-02-07.{{cite web}}: CS1 maint: archived copy as title (link)
Sub-section (34) of the section 10 Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1997 Archived February 6, 2009, at the Wayback Machine, modified by the Finance Act 1999 Archived 2009-02-06 at the Wayback Machine and removed by the Finance Act 2002 Archived February 7, 2009, at the Wayback Machine — The tax on dividends from companies was excluded since the tax assessment year 1 Apr 1998–31 Mar 1999, i.e. for income received since the financial year 1 Apr 1997–31 Mar 1998, however the section 115-O was introduced only with effect from 1 June 1997. Similarly for dividends from mutual funds the tax was excluded since the assessment year 2000-2001, i.e. for income received since 1 June 1999. The tax was brought back for the assessment year 2003-2004, i.e. for income received since 1 April 2002.
Section 115R Archived February 8, 2009, at the Wayback Machine of the Income Tax Act in India as of 2004, modified after 2002 by the Finance Act 2003 Archived February 7, 2009, at the Wayback Machine and Finance (No. 2) Act 2004 Archived February 7, 2009, at the Wayback Machine
Section 80M Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 1997, added by the Finance (No. 2) Act 1967 Archived February 7, 2009, at the Wayback Machine, modified by various Finance Acts and removed by the Finance Act 1997 Archived February 7, 2009, at the Wayback Machine — The deduction was removed since the tax assessment year 1998–1999, i.e. for income received since 1 Apr 1997.
Section 80M Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2003, added by the Finance Act 2002 Archived February 7, 2009, at the Wayback Machine and removed by the Finance Act 2003 Archived February 7, 2009, at the Wayback Machine

indiabudget.nic.in

"Government of India : Union Budget and Economic Survey (http://indiabudget.nic.in)". Retrieved 14 May 2015.

indiatimes.com

economictimes.indiatimes.com

"RIP dividend distribution tax! But are you still feeling a hangover?". The Economic Times. Retrieved 2021-02-15.

irs.gov

"Questions and Answers on the Net Investment Income Tax" Internal Revenue Service

jct.gov

Joint Committee on Internal Revenue Taxation, Staff of (July 25, 1961). History of Exemption of Dividend Income under the Individual Income Tax 1913-1961 (PDF). Washington D.C.: U.S. Government Printing Office. pp. 1–2.

kiplinger.com

"Tax Law Changes for 2008 - 2017." Kiplinger's. <www.kiplinger.com> Published March 2009. Accessed 28 August 2009. Archived 15 August 2009 at the Wayback Machine

lawyersspain.eu

"Dividend Tax in Spain". www.lawyersspain.eu. Lawyers Spain. 18 April 2016. Retrieved 12 November 2016.

mondaq.com

"Taxability Of Dividend – Pre & Post Budget Analysis - Tax - India". www.mondaq.com. Retrieved 2021-02-15.

moneyweb.co.za

"Budget 2017: What you need to know". Moneyweb. 22 February 2017.

newaccountantusa.com

Double Taxation of Dividends: Is the Question Resolved? By Novella Clevenger and Ken Pfannenstiel Archived May 14, 2011, at the Wayback Machine published in New Accountant magazine.

nta.go.jp

"No.1330 配当金を受け取ったとき(配当所得)". Retrieved 14 May 2015.

public.lu

impotsdirects.public.lu

art. 115 Sect. 15a of the Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu Archived October 8, 2013, at the Wayback Machine

rediff.com

specials.rediff.com

"rediff.com: How the Budget affects the Sensex". Retrieved 14 May 2015.
"rediff.com: How the Budget affects the Sensex". Retrieved 14 May 2015.

taxfoundation.org

"Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD". Tax Foundation. 2021-05-26. Retrieved 2022-07-16.

taxmann.net

Indian dividend distribution taxes are subject to a surcharge since 2000 and an education cess since 2004 — as of 2007^[update] the effect is to increase the tax to 1.133 times the rate, as per the sub-sections (4), (11) and (12) of the section 2 of the "Finance Act 2007" (PDF). Archived from the original (PDF) on 2008-09-10. (245 KiB)
Sub-sections (34), (35) of the section 10 Archived February 14, 2009, at the Wayback Machine of the Income Tax Act in India as of 2007^[update], added by the Finance Act 2003 Archived February 14, 2009, at the Wayback Machine — The tax was excluded since the tax assessment year 2004–2005, i.e. for income received since 1 Apr 2003.
"Taxmann.net::..Direct Tax Laws". Archived from the original on 14 February 2009. Retrieved 14 May 2015.
"Taxmann.net::..Direct Tax Laws". Archived from the original on 14 February 2009. Retrieved 14 May 2015.

taxnotes.com

L.Levin. Taxation and Valuation. Tax Notes Federal, 164(7):1065-1067, section "Cash Taxes Cannot Avoid Distortion of Incentives" https://www.taxnotes.com/tax-notes-federal/tax-policy/taxation-and-valuation/2019/08/12/29rhn

treasury.gov

Proposals to Fix America’s Tax System. Connie Mack, III (Chairman), John Breaux (Vice-Chairman), Jeffrey F. Kupfer (Executive Director), Members: William E. Frenzel, Elizabeth Garrett, Edward P. Lazear, Timothy J. Muris, James M. Poterba, Charles O. Rossotti, Liz Ann Sonders. https://www.treasury.gov/resource-center/tax-policy/Documents/Report-Fix-Tax-System-2005.pdf (They also note that, over time, capital flight may shift part of the combined tax burden onto employees and consumers.)

unt.edu

govinfo.library.unt.edu

Statement by the Members of the President’s Advisory Panel on Federal Tax Reform https://govinfo.library.unt.edu/taxreformpanel/04132005.pdf

web.archive.org

Congressional Research Service (2014-03-10). "The Taxation of Dividends: Background and Overview". www.everycrsreport.com. Archived from the original on 2018-06-09. Retrieved 2019-09-09.
Double Taxation of Dividends: Is the Question Resolved? By Novella Clevenger and Ken Pfannenstiel Archived May 14, 2011, at the Wayback Machine published in New Accountant magazine.
"Dividend Tax Relief: Long Overdue". Archived from the original on 2004-02-04. Retrieved 2004-02-05. The Cato Institute
"Tax Law Changes for 2008 - 2017." Kiplinger's. <www.kiplinger.com> Published March 2009. Accessed 28 August 2009. Archived 15 August 2009 at the Wayback Machine
"Two Year Extension of Bush-era Tax Cut Becomes Law Published December 21, 2010. Accessed December 31, 2010. Archived December 26, 2010, at the Wayback Machine
Indian dividend distribution taxes are subject to a surcharge since 2000 and an education cess since 2004 — as of 2007^[update] the effect is to increase the tax to 1.133 times the rate, as per the sub-sections (4), (11) and (12) of the section 2 of the "Finance Act 2007" (PDF). Archived from the original (PDF) on 2008-09-10. (245 KiB)
Section 115-O Archived February 8, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1997 Archived February 7, 2009, at the Wayback Machine, modified by the Finance Acts 2000, 2001 Archived February 7, 2009, at the Wayback Machine and 2002 Archived February 7, 2009, at the Wayback Machine
Section 115R Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1999 Archived February 7, 2009, at the Wayback Machine, modified by the Finance Acts 2000, 2001 Archived February 7, 2009, at the Wayback Machine and 2002 "Archived copy". Archived from the original on 2009-02-07. Retrieved 2008-02-07.{{cite web}}: CS1 maint: archived copy as title (link)"Archived copy". Archived from the original on 2009-02-07. Retrieved 2008-02-07.{{cite web}}: CS1 maint: archived copy as title (link)
Sub-section (34) of the section 10 Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2002, added by the Finance Act 1997 Archived February 6, 2009, at the Wayback Machine, modified by the Finance Act 1999 Archived 2009-02-06 at the Wayback Machine and removed by the Finance Act 2002 Archived February 7, 2009, at the Wayback Machine — The tax on dividends from companies was excluded since the tax assessment year 1 Apr 1998–31 Mar 1999, i.e. for income received since the financial year 1 Apr 1997–31 Mar 1998, however the section 115-O was introduced only with effect from 1 June 1997. Similarly for dividends from mutual funds the tax was excluded since the assessment year 2000-2001, i.e. for income received since 1 June 1999. The tax was brought back for the assessment year 2003-2004, i.e. for income received since 1 April 2002.
Sub-sections (34), (35) of the section 10 Archived February 14, 2009, at the Wayback Machine of the Income Tax Act in India as of 2007^[update], added by the Finance Act 2003 Archived February 14, 2009, at the Wayback Machine — The tax was excluded since the tax assessment year 2004–2005, i.e. for income received since 1 Apr 2003.
"Taxmann.net::..Direct Tax Laws". Archived from the original on 14 February 2009. Retrieved 14 May 2015.
Section 115R Archived February 8, 2009, at the Wayback Machine of the Income Tax Act in India as of 2004, modified after 2002 by the Finance Act 2003 Archived February 7, 2009, at the Wayback Machine and Finance (No. 2) Act 2004 Archived February 7, 2009, at the Wayback Machine
"Taxmann.net::..Direct Tax Laws". Archived from the original on 14 February 2009. Retrieved 14 May 2015.
Section 80M Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 1997, added by the Finance (No. 2) Act 1967 Archived February 7, 2009, at the Wayback Machine, modified by various Finance Acts and removed by the Finance Act 1997 Archived February 7, 2009, at the Wayback Machine — The deduction was removed since the tax assessment year 1998–1999, i.e. for income received since 1 Apr 1997.
Section 80M Archived February 7, 2009, at the Wayback Machine of the Income Tax Act in India as of 2003, added by the Finance Act 2002 Archived February 7, 2009, at the Wayback Machine and removed by the Finance Act 2003 Archived February 7, 2009, at the Wayback Machine
art. 115 Sect. 15a of the Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu Archived October 8, 2013, at the Wayback Machine

westga.edu

Double Taxation of Dividends: A Clarification by Confidence W. Amadi, West Georgia University

wikipedia.org

en.wikipedia.org

Indian dividend distribution taxes are subject to a surcharge since 2000 and an education cess since 2004 — as of 2007^[update] the effect is to increase the tax to 1.133 times the rate, as per the sub-sections (4), (11) and (12) of the section 2 of the "Finance Act 2007" (PDF). Archived from the original (PDF) on 2008-09-10. (245 KiB)
Sub-sections (34), (35) of the section 10 Archived February 14, 2009, at the Wayback Machine of the Income Tax Act in India as of 2007^[update], added by the Finance Act 2003 Archived February 14, 2009, at the Wayback Machine — The tax was excluded since the tax assessment year 2004–2005, i.e. for income received since 1 Apr 2003.

worldcat.org

Boissel, Charles; Matray, Adrien (2022). "Dividend Taxes and the Allocation of Capital". American Economic Review. 112 (9): 2884–2920. doi:10.1257/aer.20210369. ISSN 0002-8282.