Distribution of Debentures, etc. [Sec. 2(22)(b)]

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..... i.any distribution to its shareholders by a company of debentures, debenture-stock or deposit certificates in any form, whether with or without interest and ii.any distribution to its preference .....

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..... DDT @ 15%. And it will be exempt in the hands of the shareholder. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - .....

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