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

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 ... shares from a shareholder in accordance with the provisions of section 77A of the Companies Act, 1956 (1 of 1956); (v) any distribution of shares
Union of India - Section Cites 0 - Cited by 9440

Section 40 in The Income Tax Act, 1961 [Entire Act]

which more than fifty per cent of the paid-up equity share capital is held by the State Government; (iii) a company in which more ... than fifty per cent of the paid-up equity share capital is held by the entity referred to in clause (i) or clause (ii) (whether
Union of India - Section Cites 0 - Cited by 1882

Section 81 in The Companies Act, 1956 [Entire Act]

offer, are holders of the equity shares of the company, in proportion, as nearly as circumstances admit, to the capital paid-up on those shares ... think most beneficial to the company. Explanation .-In this sub-section, "equity share capital" and "equity shares" have the same meaning as in section
Union of India - Section Cites 0 - Cited by 447

Section 6 in Finance Act, 1999 [Entire Act]

long-term capital gains of a venture capital fund or a venture capital company from investments made by way of equity shares in a venture ... capital undertaking in accordance with the proscribed guidelines; (b) "venture capital company" means such company as has made investments by way of acquiring equity shares
Union of India - Section Cites 0 - Cited by 153

Section 85 in The Companies Act, 1956 [Entire Act]

memorandum or articles of the company. Explanation .-Capital shall be deemed to be preference capital, notwithstanding that it is entitled to either or both ... share capital" means, with reference to any such company, all share capital which is not preference share capital. (3) The expressions "preference share" and "equity
Union of India - Section Cites 0 - Cited by 253

Section 87 in The Companies Act, 1956 [Entire Act]

every member of a company limited by shares and holding any equity share capital therein shall have a right to vote, in respect of such ... poll shall be in proportion to his share of the paid-up equity capital of the company. (2) (a) Subject as aforesaid and save
Union of India - Section Cites 0 - Cited by 139
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