{"id":3117,"date":"2014-02-14T12:59:05","date_gmt":"2014-02-14T07:29:05","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=3117"},"modified":"2014-02-14T12:59:05","modified_gmt":"2014-02-14T07:29:05","slug":"cbdt-circular-on-payment-of-dividend-distribution-tax-by-mutual-funds","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-circular-on-payment-of-dividend-distribution-tax-by-mutual-funds\/","title":{"rendered":"CBDT Circular On Payment Of Dividend Distribution Tax By Mutual Funds"},"content":{"rendered":"<p>The CBDT has issued Circular No. 6 of 2014 dated 11.02.2014 in which the issue as to whether mutual funds\/specified companies are required to pay additional income-tax under sub-section(2) to section 115R of the Act not only on income distributed by way of dividend but also on payments made at the time of redemption\/repurchase of units as well as at the time of allotment of bonus units to existing investors has been considered in great detail<\/p>\n<div class=\"journal2\">\n<p><img decoding=\"async\" src=\"https:\/\/itatonline.org\/info\/wp-content\/plugins\/wp-downloadmanager\/images\/ext\/pdf.gif\" alt=\"\" title=\"\" style=\"vertical-align: middle;\" \/>&nbsp;&nbsp;<strong><a href=\"https:\/\/itatonline.org\/info\/download\/CBDT_Circular_MutualFunds_DDT.pdf\">CBDT Circular No. 6 of 2014 dt. 11.02.2014 on payment of Dividend Tax by Mutual Funds<\/a><\/strong> (208.3 KiB, 4,196 hits)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The CBDT has issued Circular No. 6 of 2014 dated 11.02.2014 in which the issue as to whether mutual funds\/specified companies are required to pay additional income-tax under sub-section(2) to section 115R of the Act not only on income distributed by way of dividend but also on payments made at the time of redemption\/repurchase of units as well as at the time of allotment of bonus units to existing investors has been considered in great detail<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-circular-on-payment-of-dividend-distribution-tax-by-mutual-funds\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-3117","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/3117","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=3117"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/3117\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=3117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=3117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=3117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}