section 46A
Capital gains on purchase by company of its own shares or other specified securities.Where a shareholder or a holder of
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter IV COMPUTATION OF TOTAL INCOME
Statutory text
Explanation.—For the purposes of this section, “specified securities” shall have the meaning assigned to it in Explanation to section 77A of the Companies Act, 1956 (1 of 1956).]
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