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[Cites 0, Cited by 0] [Section 29(1)] [Section 29] [Entire Act]

Union of India - Subsection

Section 29(1)(a) in Income Tax Rules, 1962

(a)The shares in respect of which the certificate is sought for by him-
(i)are shares in public companies; and
(ii)stand in his name and are beneficially owned by him, and the dividends therefrom are not includible in the total income of any other person under sections 60 to 64,