Section 13(1)(ia) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 13(1)] [Section 13] [Entire Act]

Union of India - Subsection

Section 13(1)(ia) in The Income Tax Act, 1961

(ia)[ any accretion to the shares, forming part of the corpus mentioned in clause (i), by way of bonus shares allotted to the trust or institution;] [ Inserted by Act 18 of 1992, Section 5 (w.r.e.f. 1.4.1983).]

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Union of India - Subsection

Section 13(1)(ia) in The Income Tax Act, 1961