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Daxal Pandya

Latest Posts by Daxal Pandya

Section 46A | Gains from buyback of shares-Needs some changes?

February 15, 2020 18540 Views 0 comment Print

Earlier Finance Act, 2013 introduced tax on the distributed income by the company on the buyback of the Unlisted Shares vide section 115QA under chapter XVII-DA. The Bare Act language of the section 115QA mentioned below for the reference. 115QA. Tax on distributed income to shareholders. “(1) Notwithstanding anything contained in any other provision of […]

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