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Income tax rule changes effective from Oct 1
The Morning Standard
|October 01, 2024
IN the Budget 2024, finance minister Nirmala Sitharaman announced several modifications to income tax rules, some of which will take effect starting October 1, 2024.
The updates include taxation on share buybacks, Aadhaar card, Securities Transaction Tax (STT), tax deducted at source (TDS) rates, and the introduction of the Direct Tax Vivad Se Vishwas Scheme 2024, all of which are part of the Finance Bill 2024.
From Oct 1, the sum paid by a domestic company for buyback of its own shares will be taxable as dividend in the hands of shareholders who received payment from such buyback and will be taxable at applicable rates.
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