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[Cites 0, Cited by 35] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

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

(c)any distribution made to the shareholders of a company on its liquidation, to the extent to which the distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalised or not ;