eCourtsIndia
IndiaCode Laws
Section8
The Income-tax Act, 1961

Dividend income

Repealed From 01 Apr 1962 Act 43 of 1961 As on 14 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 1 provision

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 8 of the Income-tax Act, 1961 deals with dividend income. For the purposes of inclusion in the total income of an assessee,— (a) any dividend declared by a company or distributed or paid by it within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub- clause (d) or sub-clause (e) of clause (22) of section 2 shall be deemed to be the i The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

For the purposes of inclusion in the total income of an assessee,—

(a) any dividend declared by a company or distributed or paid by it within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub- clause (d) or sub-clause (e) of clause (22) of section 2 shall be deemed to be the income of the previous year in which it is so declared, distributed or paid, as the case may be ;

(b) any interim dividend shall be deemed to be the income of the previous year in which the amount of such dividend is unconditionally made available by the company to the member who is entitled to it.

Income deemed to accrue or arise in India.

Section 8, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 7 Income deemed to be received and dividend deemed to be income in a tax year Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 2 Definitions

Referred to by 1

  1. s. 245MA Dispute Resolution Committee

Questions about Section 8

What does Section 8 of the Income-tax Act deal with?

Section 8 of the Income-tax Act is headed "Dividend income". For the purposes of inclusion in the total income of an assessee,— (a) any dividend declared by a company or distributed or paid by it within the meaning of sub-clause (a) or sub-clause (b) or sub-clause (c) or sub- clause (d) or sub-clause (e) of clause (22) of section 2 shall be deemed to be the i

How do I find court cases under Section 8 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 8, section 8 Income Tax Act, section 8 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 8 of the Income-tax Act, and has it changed?

Its own text turns on section 2 (Definitions), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 7 (Income deemed to be received and dividend deemed to be income in a tax year), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 8 of the Income-tax Act come into force?

Section 8 of the Income-tax Act, cited as Income Tax Act 8, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.