Tax Rates applicable on distribution of Dividend, distributed income for Buy-back of Shares and distribution by Securitization Trust under Sections 115-O and 115QA during A.Y. 2019-20
Distribution Tax (as a % of amount distributed)
Surcharge ( as a % of distribution tax)
HEC ( as a % of distribution tax and surcharge)
Total (as a % of amount distributed)
Tax on Dividend under section 115-O [ not applicable in the case of deemed dividend under section 2(22)(e)]
17.647
12
4
20.5552941
Tax on Dividend under section 115-O [ applicable in the case of deemed dividend under section 2(22)(e)]
30
12
4
34.944
Tax on distribution income of Domestic Company under section 115QA for Buy-back of unlisted Shares.
