Section - 10(34A) (of Income Tax Act, 1961), Income-tax Act.

Section - 10(34A) (of Income Tax Act, 1961), Income-tax Act.

Income Tax

Incomes not included in total income.

Any income arising to an assessee, being a shareholder, on account of buy back of shares 32[***] by the company as referred to in section 115QA (of Income Tax Act, 1961);