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Reduction of share capital [Sec. 2(22)(d)]

Income Tax - Income from Other Sources - 16 - SEC - 2(22)(d): REDUCTION OF SHARE CAPITAL Dividend includes any distribution to its shareholders by a company on reduction of its capital to the extent to which the company possesses accumulated profits, .....

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d by a shareholder on the reduction of capital is subject to capital gains. The Supreme Court held that the amount distributed by the company on reduction of its share capital has two components, namely: i.Distribution attributable to accumulated pro .....

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