| (a) | - | -Companies Act- means the Companies Act, 1956 (1 of 1956); |
| (b) | - | -company- means an Indian company as defined in clause (26) of section 2 of the Income-tax Act, 1961 (43 of 1961) and includes a company referred to in sub-clause (ii) of clause (17) of the said section which has made arrangements for the declaration and payment of dividends within India in accordance with the rules made under the said Act; |
| (c) | - | -preference share- means a share which carries, as respects dividends, a preferential right to be paid a fixed amount or an amount calculated at a fixed rate; |
| (d) | - | -previous year- has the same meaning as in the Income-tax Act, 1961 (43 of 1961); |
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