"Public Subscription" in Income Tax Act's Section 35D(2)(c)(iv) Includes Existing Shareholders' Participation.

Deduction u/s 35D(2)(c)(iv) - the term for “public subscription” employed in Section 35D(2)(c)(iv) of the Income Tax Act would include subscription by a section of the public, i.e., the existing shareholders in a Company as well - HC .....

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