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Loans & Advances by closely held company deemed as Dividend Sec. 2(22)(e)

Income Tax - Income from Other Sources - 12 - SEC - 2(22)(e): LOANS & ADVANCES BY CLOSELY HELD COMPANY DEEMED AS DIVIDEND DIVIDEND INCLUDES any payment by a closely held company of any sum by way of loan or advance to i.a shareholder being the beneficial owner of shares ii.holding not less than 10% of voting power or i.to any concern ii.in which such shareholder iii.is a member or a partner iv.and in which he has a substantial interest or i. to any person ii. on behalf of or for the individu .....

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