Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 25] [Section 2(24)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(24)(xvi) in The Income Tax Act, 1961

(xvi)any consideration received for issue of shares as exceeds the fair market value of the shares referred to in clause (viib) of sub-section (2) of section 56;