Section 2(18)(A) in The Income Tax Act, 1961

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Union of India - Subsection

Section 2(18)(A) in The Income Tax Act, 1961

(A)shares in the company (not being shares entitled to a fixed rate of dividend whether with or without a further right to participate in profits) were, as on the last day of the relevant previous year, listed in a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder ;

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Union of India - Subsection

Section 2(18)(A) in The Income Tax Act, 1961