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Distribution of assets in the event of Liquidation Sec. 2(22)(c)

Income Tax - Income from Other Sources - 15 - SEC - 2(22)(c): DISTRIBUTION OF ASSETS IN THE EVENT OF LIQUIDATION Dividend includes any distribution made to the shareholders of a company on its liquidation, to the extent to which such distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalized or not. Notes: The FMV of assets on date of distribution shall be considered for determining the deemed dividend. Distribution is deemed as .....

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