TY  - GEN
AU  - BHANDARI, MANISH
TI  - India needs allowance for equity and compulsory dividends to woo back retail investors
PY  - 2013///
KW  - BANKING
N2  - In most of the corporate income tax systems across the world, interest is deductible as expenditure in the calculation of taxable profits, while dividents are not. This difference in the treatement of returns to equity and debt is often seen as adiscrimination against equity finance
ER  -