Direct Tax Acts, Finance (No. 2) Act 2023
701 Transfer of shares held by certain societies to members of society
FA93 s 35(1)(a) and (2) to (6); FA97 s146(1) and Sch9 PtI par17(2); FA12 s54 and Sch1(23)
(1) In this section –
“company” ha...
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