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[Cites 0, Cited by 0] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(22)(ia) in The Income Tax Act, 1961

(ia)a distribution made in accordance with sub-clause (c) or sub-clause (d) in so far as such distribution is attributable to the capitalised profits of the company representing bonus shares allotted to its equity shareholders after the 31st day of March, 1964, and before the 1st day of April, 1965;