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[Cites 0, Cited by 0] [Section 175(11)] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(11)(b) in The Income Tax Act, 2025

(b)"record date" means such date as may be fixed by—
(i)a company;
(ii)a Mutual Fund or the Administrator of the specified undertaking or the specified company, where—
(A)"Administrator" means the Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002;
(B)"specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002; or
(iii)a business trust defined in section 2(21); or
(iv)an Alternative Investment Fund defined in regulation 2(1)(b) of the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992,for the purposes of entitlement of the holder of the securities or units to receive dividend, income, or additional securities or units without any consideration;