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Section 2 in The Income Tax Act, 1961 [Entire Act]

Benefit Society ; or (ad) if it is a company, wherein shares (not being shares entitled to a fixed rate of dividend whether with or without ... attributable to the capitalised profits of the company representing bonus shares allotted to its equity shareholders after the 31st day of March, 1964, and before
Union of India - Section Cites 0 - Cited by 9440

Section 6 in The Hindu Succession Act, 1956 [Entire Act]

partition had taken place and,— (a) the daughter is allotted the same share as is allotted to a son; (b) the share ... Mitakshara coparcener shall be deemed to be the share in the property that would have been allotted to him if a partition of the property
Union of India - Section Cites 0 - Cited by 2624

Section 13 in The Income Tax Act, 1961 [Entire Act]

section (5) of section 11; or (A) shares in a public sector company; (B) shares prescribed as a form or mode of investment under clause ... 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
Union of India - Section Cites 0 - Cited by 2970

Section 17 in The Income Tax Act, 1961 [Entire Act]

value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost ... includes the securities offered under such plan or scheme; (b) "sweat equity shares" means equity shares issued by a company to its employees or directors
Union of India - Section Cites 0 - Cited by 1393

Section 47 in The Income Tax Act, 1961 [Entire Act]

share or shares held by him in the predecessor co-operative bank if the transfer is made in consideration of the allotment ... being a share or shares held by him in the amalgamating company, if— (a) the transfer is made in consideration of the allotment
Union of India - Section Cites 0 - Cited by 771

Section 55 in The Income Tax Act, 1961 [Entire Act]

asset ; (ab) in relation to a capital asset, being equity share or shares allotted to a shareholder of a recognised stock exchange in India under ... recognised stock exchange acquired by a shareholder who has been allotted equity share or shares under such scheme of demutualisation or corporatisation, shall be deemed
Union of India - Section Cites 0 - Cited by 714

Section 73 in The Companies Act, 1956 [Entire Act]

Section 73 in The Companies Act, 1956 73. Allotment of shares and debentures to be dealt in on stock exchange .- (1) [Every company, intending ... shares or debentures are in excess of the aggregate of the application moneys relating to the shares or debentures in respect of which allotments have
Union of India - Section Cites 0 - Cited by 410
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