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Income Tax - Highlights / Catch Notes

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Unexplained credit u/s. 68 - taxability of Share premium - ...

Income Tax

April 25, 2019

Unexplained credit u/s. 68 - taxability of Share premium - Section 56(2)(vii)(b) was inserted by the Finance Act, 2013 with effect from 01.04.2013 - amendment will apply from AY 2013-14

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