loan to a shareholder, being a person who is the beneficial owner of shares (not being shares entitled to a fixed rate of dividend whether ... relation to a company, means a person who is the beneficial owner of shares, not being shares entitled to a fixed rate of dividend whether
time during the previous year,— (a) holds, as a beneficial owner or otherwise, any asset (including any financial interest in any entity) located outside India ... Official Gazette. Explanation 4.—For the purposes of this section "beneficial owner" in respect of an asset means an individual who has provided, directly
participant of such beneficial interest in respect of securities shall be chargeable to income-tax as the income of the beneficial owner of the previous ... method. Explanation.—For the purposes of this sub-section, the expressions "beneficial owner", "depository" and "security" shall have the meanings respectively assigned to them
such person is, at any time during the previous year, the beneficial owner of shares (not being shares entitled to a fixed rate of dividend ... other case, such person is, at any time during the previous year, beneficially entitled to not less than twenty per cent. of the profits
baggage" includes unaccompanied baggage but does not include motor vehicles; (3A) [ "beneficial owner" means any person on whose behalf the goods are being imported ... export and the time when they are exported, includes [any owner, beneficial owner] [Substituted 'any owner' by Finance
company, such person is, on the date of search, the beneficial owner of shares (not being shares entitled to a fixed rate of dividend, whether ... other case, such person is, on the date of search, beneficially entitled to not less than twenty per cent of the profits of such business
debt or receivable, including mortgage debt, assigned to such entity, and acknowledging beneficial interest of such investor in such debt or receivable, including mortgage debt ... securities by the depository from the account of a beneficial owner to the account of another beneficial owner when such securities are dealt with
transferor and the transferee both of whom are entered as beneficial owners in the records of a depository.] [ Inserted by Act 22 of 1996 , Section
shares of the company and whose name is entered as a beneficial owner in the records of a depository; (56) “memorandum” means the memorandum
Bench means a Bench of the Appellate Tribunal; (fa) [ "beneficial owner" means an individual who ultimately owns or controls a client of a reporting entity
