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[Cites 0, Cited by 0] [Section 175(11)] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(11)(d) in The Income Tax Act, 2025

(d)securities shall be deemed to be similar if they entitle their holders to the same rights against the same persons as to capital and interest and the same remedies for the enforcement of those rights, irrespective of any difference in the total nominal amounts of the respective securities or in the form in which they are held or in the manner in which they can be transferred;