operations of the undertaking; (b) the specific loans or borrowings (including debentures) raised, incurred and utilised solely for the activities or operations of the undertaking ... company ; (b) any distribution to its shareholders by a company of debentures, debenture-stock, or deposit certificates in any form, whether with or without interest
consist in whole or in part of immovable property; or (iii) any debenture issued by any such company and not creating, declaring, assigning, limiting ... trustees upon trust for the benefit of the holders of such debentures; or (iv) any endorsement upon or transfer of any debenture issued
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
issued by the Central Government or a State Government; (vi) investment in debentures issued by, or on behalf of, any company or corporation both
issue of debt securities; and (ii) in the event of default, the debenture trustee shall be entitled to enforce security interest in the same manner ... terms and conditions of security documents executed in favour of the debenture trustee;] (3) The notice referred to in sub-section (2) shall give details
that clause which has been converted into a loan or borrowing [or debenture or any other instrument by which the liability to pay is deferred ... that clause which has been converted into a loan or borrowing [or debenture or any other instrument by which the liability to pay is deferred
Section 5 (w.r.e.f. 1.4.1983).] (ii) any assets (being debentures issued by, or on behalf of, any company or corporation) acquired ... contained in clause (d) of sub-section (1), where any assets (being debentures issued by, or on behalf of, any company or corporation) are acquired
have been invested.
(3) Share Premium Account (cc).
*(2) Investments in
shares, debentures or bonds (showing separately shares fully paid-up and
partly paid ... classes of shares and
showing also in similar details investments in shares, debentures or bonds of
subsidiary companies.
(4) Other Reserves specifying
the nature
arising from the transfer of a capital asset being shares in, or debentures of, an Indian company shall be computed by converting the cost ... currency as was initially utilised in the purchase of the shares or debentures, and the capital gains so computed in such foreign currency shall
allotment or appropriation by the transferee company of any shares, debentures, policies, or other like interests in that company which, under the compromise or arrangement
