Section 68(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 68(2)] [Section 68] [Entire Act]

Union of India - Subsection

Section 68(2)(a) in The Income Tax Act, 2025

(a)such shareholder shall be chargeable to income-tax under the head "Capital gains", in respect of the money so received or the market value of the other assets on the date of distribution, as reduced by the amount assessed as dividend within the meaning of section 2(40)(c); and

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Union of India - Subsection

Section 68(2)(a) in The Income Tax Act, 2025