CA Nitin Bhuta's compact guide to dividends treats the company law and tax law of the subject as one system. It explains the declaration and distribution of dividends under Section 123 of the Companies Act 2013 and shows how a defective declaration can turn into a tax dispute under the deemed dividend provisions of Section 2(22) of the Income-tax Act 1961 and Section 2(40) of the Income-tax Act 2025.
Written during the transition to the new Act, it maps old and new sections and asks whether earlier judgments still hold. Contested questions are posed and answered with the author's reasoned, risk-flagged view, and the book also touches TDS on dividends, FEMA rules and tax treaty relief for non-resident shareholders. A focused 21-chapter reference for chartered accountants, company secretaries, tax advisers and closely held companies. Paperback, 2026 Edition.
