TMI BlogProvision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company...Provision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company for issue of shares that exceeds the face value of such shares in the case of Startup. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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