Section 8 → Section 8
Dividend Income
Quick Answer
Section 8 of the Income Tax Act, 1961 (Dividend Income) corresponds to Section 8 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 8
Provision Summary
Rules regarding when dividend declared by a company is deemed to be the income of the shareholder.
Sec 8
Provision Summary
Retained. Final dividend and interim dividend taxation timing remains linked to declaration/payment.
Key Changes & Highlights
- None. Taxation remains in the hands of the shareholder.
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Frequently Asked Questions
What does Section 8 of the Income Tax Act 1961 deal with?
Section 8 (Dividend Income) Rules regarding when dividend declared by a company is deemed to be the income of the shareholder.
What is the new section number for Section 8 under the Direct Tax Code 2025?
Section 8 of the ITA 1961 maps to Section 8 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 8 under the new tax code?
Section 8 is marked as "Retained" with status "Active". Impact: Medium - Standard corporate finance rule.
What are the key changes to Section 8 under DTC 2025?
None. Taxation remains in the hands of the shareholder.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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