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distribution to its shareholders by a company of debentures, debenture- stock, or deposit certificates in any form, whether with
Central Government Act
Central Government Act Section 10 in The Income- Tax Act, 1995
10. Incomes not included
Central Government Act
Central Government or a State Government;
(vi) investment in debentures issued by, or on behalf of, any company or corporation
Central Government Act
trust or institution;]
(ii) any assets (being debentures issued by, or on behalf of, any company or corporation) acquired ... section (1), where any assets (being debentures issued by, or on behalf of, any company or corporation) are acquired
Central Government Act
Presidency Magistrate, having jurisdiction to try such offence;]
(12) " debenture" includes debenture stock, bonds and any other securities ... persons irrespective of their being existing members or debenture holders of the body corporate to which the prospectus relates
Central Government Act
transfer of a capital asset being shares in, or debentures of, an Indian company shall be computed by converting ... initially utilised in the purchase of the shares or debentures, and the capital gains so computed in such foreign currency
Central Government Act
Central or State Government; (ii) interest on debentures or other securities for money issued by or on behalf
Central Government Act
public to subscribe for any shares in, or debentures of, the company: Provided that where two or more persons hold
Central Government Act
part of immovable property; or
(iii) any debenture issued by any such company and not creating, declaring, assigning, limiting ... trust for the benefit of the holders of such debentures
Central Government Act
person by virtue of the provisions of any debentures of the first- mentioned company or of a trust deed ... securing any issue of such debentures shall be disregarded-,
(d) any shares held or power exercisable
Central Government Act
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