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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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Articles & practical guides

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Share Buyback Tax Post Budget 2024, Deemed Dividend Section 2(22)(f), Promoter Tax, Section 115QA

Share Buyback vs Dividend Distribution: Post-Finance (No. 2) Act 2024 Tax Regime for Promoters and Corporates

An advanced corporate tax and board advisory guide analyzing the fundamental transformation of share buybacks under the Finance (No. 2) Act, 2024, effective October 1, 2024. Evaluates the abolition of company-level Section 115QA buyback tax, taxation of buyback proceeds as deemed dividends under Section 2(22)(f), promoter capital loss mechanisms, Section 57 deduction bars, and buyback vs dividend distribution strategies.

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