Sec.56(2)(viia) and (viii) of the Income Tax act
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this pdf contains Transfer of shares without consideration or
for inadequate consideration
to attract the provisions of section 56(2)
in case of recipient firms and companies also [Section 56(2)(viia)]
and Interest received on compensation/enhanced compensation deemed to be income in the year of receipt and taxable under the head “Income from Other Sources†[Sections 56(2)(viii)]
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