Dealings in shares (Record no. 12360)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00950npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 332.6322 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | NATARAJAN, S |
| 245 ## - TITLE STATEMENT | |
| Title | Dealings in shares |
| Remainder of title | Taxation aspects |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1481-1485 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | A new subclause (2) (vii b) under section 56 of the income tax act has been introduced vide Finance Act 2012 applicable only to a corporate assessee. The Act amended section 56(2) of the act and takes effect from April 1, 2013. The new sub clauseprovides the if a company, in which the public is not substantially interested, issues shares to any person resident in India for a consideration exceeding the fair market value of such shares, then the aggregate consideration so exceeding the fair market value will stand taxed as income from other sources. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | STOCK MARKET |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15169 |
| Note | M |
| Host Itemnumber | 21895 |
| Host Biblionumber | 11164 |
| Title | CHARTERED SECRETARY |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.