DDT or the Dividend Distribution Tax (DDT) is the tax that the Indian government imposes on companies based on the dividend paid to the company’s investors. A company must deposit the DDT within 14 days of declaration, distribution or payment of dividend, whichever is the earlier. If the company fails to do so, it will have to pay interest at the rate of 1% of the DDT. Current DDT rate is 15% + surcharge and education cess.