https://www.taxtmi.com/circulars?id=10760 A trustee must file a declaration to the public trustee subject to prescribed exemption limits; the provision makes no distinction between preference and equity shares, and whether preference shares are participating or carry voting rights is immaterial, so both classes of shares must be aggregated for the declaration and exemption limits. en-us Thu, 24 Dec 1964 00:00:00 +0530 Thu, 16 Jun 2011 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10760 A trustee must file a declaration to the public trustee subject to prescribed exemption limits; the provision makes no distinction between preference and equity shares, and whether preference shares are participating or carry voting rights is immaterial, so both classes of shares must be aggregated for the declaration and exemption limits. Circulars Companies Law Thu, 24 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10760