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Section 45 in The Income Tax Act, 1961 [Entire Act]

person has had at any time during previous year any beneficial interest in any securities, then, any profits or gains arising from transfer made ... depository or participant of such beneficial interest in respect of securities shall be chargeable to income-tax as the income of the beneficial owner
Union of India - Section Cites 0 - Cited by 3274

Section 3 in The Transfer Of Property Act, 1882 [Entire Act]

hypothecation or pledge of moveable property, or to any beneficial interest in moveable property not in the possession, either actual or constructive, of the claimant ... Courts recognise as affording grounds for relief, whether such debt or beneficial interest be existent, accruing, conditional or contingent; “a person is said to have
Union of India - Section Cites 0 - Cited by 2015

Section 3 in The Land Acquisition Act, 1894 [Entire Act]

extent hereinafter provided (that is to say) trustees for other persons beneficially interested shall be deemed the persons entitled to act with reference ... such case, and that to the same extent as the persons beneficially interested could have acted if free from disability; a married woman, in cases
Union of India - Section Cites 0 - Cited by 1812

Section 194 in The Income Tax Act, 1961 [Entire Act]

shares owned by it or in which it has full beneficial interest; (b) the General Insurance Corporation of India (hereafter in this proviso referred ... company or in which the Corporation or such company has full beneficial interest; (c) any other insurer in respect of any shares owned
Union of India - Section Cites 0 - Cited by 1111

Section 2 in The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002 [Entire Act]

full or part underlying such debt or receivables; or (v) any beneficial interest in property, whether movable or immovable, or in such debt, receivables, whether ... existing, future, accruing, conditional or contingent; or (va) [ any beneficial right, title or interest in any tangible asset given on hire or financial lease
Union of India - Section Cites 0 - Cited by 974

Section 5 in The Banking Regulation Act, 1949 [Entire Act]

relation to a company, means the holding of a beneficial interest by an individual or his spouse or minor child, whether singly or taken together ... whichever is less; (ii) in relation to a firm, means the beneficial interest held therein by an individual or his spouse or minor child, whether
Union of India - Section Cites 0 - Cited by 724
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