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Taxusa Form

Taxusa Form

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we are now going to look at example one for dividence tax this example illustrates the time when dividend tax should be led in terms of section 64e so this is the timing okay so I'm going to remind you quickly of the timing the timing says for a let me actually do it like this for a cash dividend and for a dividend in specic okay if it is a unlisted company then it is the earlier of when due or when paid and that is the same earlier off when due or when paid if it is a listed company if it's a cash it is when paid and if it's a div spacy it is the earlier of when due or paid so using Color here everything in yellow is the same and everything in blue is different so the only exception is a listed company paying a cash dividend is when it's paid right that's how I would study it so what is the date of determin so let's actually start here a company a AA is a company for the 31 December yen aa aa declares a dividend that is due and payable t

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