TY - GEN AU - PANDEY, T N TI - Liability of reserve bank of India to pay dividend distribution tax PY - 2012/// N2 - While RBI has been exempt from income tax, welth tax and service tax, no such exemption has been provided in respect of dividend distribution tax is not imposed on RBI. Either the RBI act/ Income tax act be amended to exempt RBI from dividend distribution tax or the RBI be subjected to this levy ER -