India needs allowance for equity and compulsory dividends to woo back retail investors

By:

BHANDARI, MANISH

Material type:

Mixed materialsPublication details: 2013Description: 131-135Subject(s):

BANKING

NLM classification:

332.1

In: CHARTERED ACCOUNTANTMSummary: 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.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/9	Available		P14766

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.

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