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

Union of India - Subsection

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

(i)a distribution made in accordance with sub-clause (c) or sub-clause (d) in respect of any share issued for full cash consideration, where the holder of the share is not entitled in the event of liquidation to participate in the surplus assets ;