Income Tax Department

Ministry of Finance, Government of India

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Section 286

Information by companies respecting shareholders to whom dividends have been paid

Section

Section Number

286

Chapter

CHAPTER XXIII - MISCELLANEOUS

Act

Income-tax Act, 1961

Year

1961

Information by companies respecting shareholders to whom dividends have been paid

Information by companies respecting shareholders to whom dividends have been paid

Information by companies respecting shareholders to whom dividends have been paid

286. The principal officer of every company which is an Indian company or a company which has made such arrangements as may be prescribed for the declaration and payment of dividends in India shall, on or before the fifteenth day of June in each year, furnish to the prescribed officer a return in the prescribed form and verified in the prescribed manner of the names and of the addresses, as entered in the register of shareholders maintained by the company, of the shareholders to whom a dividend or aggregate dividends exceeding such amount as may be prescribed in this behalf has or have been distributed during the preceding year and of the amount so distributed to each shareholder.

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