Equity share reporting requirement: only unlisted shares of entities registered under the Companies Act must be reported. The reporting requirement applies only to equity shareholding in entities registered under the Companies Act that are not listed on any recognised stock exchange; only such unlisted Companies Act registered equity holdings must be disclosed in the income tax return.
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.
Equity share reporting requirement: only unlisted shares of entities registered under the Companies Act must be reported.
The reporting requirement applies only to equity shareholding in entities registered under the Companies Act that are not listed on any recognised stock exchange; only such unlisted Companies Act registered equity holdings must be disclosed in the income tax return.
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