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[Cites 0, Cited by 0] [Section 40BB(8)] [Section 40BB] [Entire Act]

Union of India - Subsection

Section 40BB(8)(b) in Income Tax Rules, 1962

(b)the amount of consideration for acquisition of the asset or settlement of the liability to be paid in the form of shares, to the extent credited to the share capital and share premium account by the company;