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

Incomes not included in total income.

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

LEGAL REFERENCES

Income Tax Act Section 115QA

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

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