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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Navigating TDS on Dividends: Key Insights into Section 194 Compliance, Rates, and Exemption Mechanisms for Corporate Payouts</h1> A legal manual detailing Tax Deduction at Source (TDS) on dividends under Section 194 of Income Tax Act. Covers applicability, TDS rate of 10%, deduction thresholds, and exceptions including lower TDS certificates, exemptions for insurance companies, and declarations in Form 15G/15H. Provides guidelines for dividend payments by Indian companies, with specific conditions and time-bound provisions effective until 2025.