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[Cites 0, Cited by 5] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

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

(b)any distribution to its shareholders by a company of debentures, debenture-stock, or deposit certificates in any form, whether with or without interest, and any distribution to its preference shareholders of shares by way of bonus, to the extent to which the company possesses accumulated profits, whether capitalised or not ;