Income-tax Rules, 2026 | Rule 3 of 333

Rule 3 - Indian dividend arrangements for a domestic company

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3Rule number

738Local text characters

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Local legal-text status: LOCAL_EXTRACT_EXTERNAL_OFFICIAL_SOURCE_CONTROLS

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

3. Arrangements for declaration and payment of dividends within India.—The arrangements referred to in section 2(42) to be made by a company for the declaration and payment of dividends (including dividends on preference shares) within India shall be as follows: (a) the share-register of the company for all shareholders shall be regularly maintained at its principal place of business within India, in respect of any tax year from a date not later than the 1st April of such year; (b) the general meeting for passing the accounts of the tax year and for declaring any dividends in respect thereof shall be held only at a place within India; and (c) the dividends declared, if any, shall be payable only within India to all shareholders.

Local extract SHA-256: 2e8310eb5597bc2357e049ece70a81b1213420620acb5b4973115cfbdec50dfd. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

2(42)

Related Forms

No Form link identified in the current crosswalk.

Finin2min implementation framework

Trigger and scope

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Evidence and control

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Consequence

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Transaction application

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Authority, consent and execution

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Evidence and retention checklist

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Limitation, forum and remedies

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Cross-law overlays

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Finin2min Q&A

Is this page the notified Rule?

It contains a local statutory extract, but the linked official source and later amendments control.

What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.