Tag: widely held company

  • TAXATION OF SHARE PREMIUM UNDER THE INCOME TAX ACT, 1961

    1. Section 56(2)(viib) of the Income Tax Act, 1961 – Extract from Bare Act (viib) where a company, not being a company in which the public are substantially interested, receives…

  • DEEMED DIVIDEND U/s 2(22)(e)

    [First Published On 02 February 2010, Last Updated on 25 November 2013] Download a Copy of this Document in PDF Format Download a Copy of the Presentation in PDF Format…

    DEEMED DIVIDEND U/s 2(22)(e)