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    Question

    What is the threshold limit for deduction of tax at

    source for the dividends subject to DDT under Section 115-0?
    A ₹ 2,000 Correct Answer Incorrect Answer
    B ₹ 5,000 Correct Answer Incorrect Answer
    C ₹ 2,500 Correct Answer Incorrect Answer
    D No deduction is required Correct Answer Incorrect Answer

    Solution

    There is no threshold limit for deduction of tax at source for the dividends subject to DDT under Section 115-O. This is because DDT is a tax that is paid by the company on the gross amount of dividend distributed, and there is no provision for TDS on DDT.

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