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[Cites 0, Cited by 40] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

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

(a)any distribution by a company of accumulated profits, whether capitalised or not, if such distribution entails the release by the company to its shareholders of all or any part of the assets of the company ;