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        F. Acts / Amendment Acts

        Section 58 - Amendment of section 115QA.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Company taxation rule broadened to any prevailing company law and to require prescribed method for computing amount received for shares. Amendment replaces the specific citation to the Companies Act, 1956 with a general reference to any law relating to companies, and requires that the amount received by the company for issue of shares be determined in the manner as may be prescribed.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Company taxation rule broadened to any prevailing company law and to require prescribed method for computing amount received for shares.

                                Amendment replaces the specific citation to the Companies Act, 1956 with a general reference to any law relating to companies, and requires that the amount received by the company for issue of shares be determined in the manner as may be prescribed.


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