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[Cites 0, Cited by 0] [Section 11UA(2)] [Section 11UA] [Entire Act]

Union of India - Subsection

Section 11UA(2)(ii) in Income Tax Rules, 1962

(ii)the amount set apart for payment of dividends on preference shares and equity shares where such dividends have not been declared before the date of transfer at a general body meeting of the company;