Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 175(9)] [Section 175] [Entire Act] Union of India - Subsection Section 175(9)(b) in The Income Tax Act, 2025 (b)such person is allotted additional securities or unit without any payment on the basis of holding of such securities or unit on such date;