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Section 115QA in The Income Tax Act, 1961 [Entire Act]

assessment year, any amount of distributed income by the company on buy-back of shares (not being shares listed on a recognised stock exchange) from ... provisions of this sub-section shall not apply to such buy-back of shares (being the shares listed on a recognised stock exchange), in respect
Union of India - Section Cites 0 - Cited by 21

Section 70 in The Companies Act, 2013 [Entire Act]

Section 70 in The Companies Act, 2013 70. Prohibition for buy-back in certain circumstances.— (1) No company shall directly or indirectly purchase ... thereon to any financial institution or banking company: Provided that the buy-back is not prohibited, if the default is remedied and a period
Union of India - Section Cites 0 - Cited by 17
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