TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... y laid before it in annual general meeting is made up; 1 [(ba)"authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);] (c)"equity share" means any share in the share capital of a company other than a preference share; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any" means a company whose gross total income consists mainly of income which is chargeable to income-tax under the heads "Interest on securities", "Income from house property", "Capital gains" and "Income from other sources". Explanation . In this clause, the expression "gross total income" means the total income computed in accordance with the provisions of the Income-tax Act, 1961 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressions used but not defined in these rules and defined in the Act, shall have the meanings respectively assigned to them in the act. ----------------------- Notes:- 1. Inserted vide Wealth-tax (Third Amendment) Rules, 1981, w.e.f. 19-6-1981. 2. Substituted vide Wealth-tax (Third Amendment) Rules, 1976. - - statute, statutory provisions legislation, law, enactme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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