The Finance Act, 2020 has abolished the DDT and move to the classical system of taxation wherein dividends are taxed in the hands of the investors.
source https://www.caclubindia.com/articles/tax-treatment-dividend-received-from-company-44867.asp
source https://www.caclubindia.com/articles/tax-treatment-dividend-received-from-company-44867.asp
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