Last year when TataMotor DVR was merged with Tata Motors. To me it was rather unusual- TDS was deducted on “Deemed Dividend” which was not paid. Rest amount was used to buy Tata Morors shares. Tax payers are to pay tax not only on this Deemed Dividend but also on Deemed Capital Gains, which they did not get. In any case, shares are down almost 50%. Can someone suggest how to deal with it to minimize tax?