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[Cites 0, Cited by 6] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

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

(iv)any payment made by a company on purchase of its own shares from a shareholder in accordance with the provisions of section 77A of the Companies Act, 1956 (1 of 1956);