https://www.taxtmi.com/acts?id=40493 The amendment makes sub section (8) applicable to "securities or units" and revises the Explanation: "record date" is the date fixed by companies, Mutual Funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income or additional securities or units without consideration; and "unit" is defined to include business trust units, units referenced in the Explanation to section 115AB, beneficial interests in Alternative Investment Funds, and shall include shares or partnership interests. en-us Tue, 01 Feb 2022 14:58:54 +0530 Fri, 04 Feb 2022 18:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40493 The amendment makes sub section (8) applicable to "securities or units" and revises the Explanation: "record date" is the date fixed by companies, Mutual Funds or their administrators, business trusts, or Alternative Investment Funds to determine entitlement to dividends, income or additional securities or units without consideration; and "unit" is defined to include business trust units, units referenced in the Explanation to section 115AB, beneficial interests in Alternative Investment Funds, and shall include shares or partnership interests. Act-Rules Bills Tue, 01 Feb 2022 14:58:54 +0530 https://www.taxtmi.com/acts?id=40493