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[Cites 0, Cited by 0] [Section 40BB] [Entire Act]

Union of India - Subsection

Section 40BB(11) in Income Tax Rules, 1962

(11)Where the shares have been issued on conversion of preference shares or bond or debenture, debenture-stock or deposit certificate in any form or warrants or any other security issued by the company, the amount received by the company in respect of such instrument as so converted.