Tag: DDT

  • Abolition of DDT- Tale of its Impact on Corporate Governance

    Abolition of DDT- Tale of its Impact on Corporate Governance

    [By Rohit Maheshwary and Shrutika Lakhotia] The authors are students at School of Law, Christ (Deemed to be University), Bengaluru. Introduction The Finance Act, 2020 has brought in some relief for the companies by swapping the Dividend Distribution Tax (“DDT”) with the classical system of dividend taxation and thus functioning as a raindrop in the drought.…

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