Legal Effect Of Amendment To Section 56(2) Of Income Tax Act, 1961

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Garima Shahani NOTE ON LEGAL EFFECT OF AMENDMENT TO SECTION 56(2) OF INCOME TAX ACT, 1961 ON ANGEL INVESTMENTS ABSTRACT The Union Budget 2012 has introduced a new clause in the Income Tax Act, 1961, according to which, with effect from April 1, 2013, that portion of consideration received for the issue of shares of… Read more »