https://www.taxtmi.com/manuals?id=4696 The explanation defines substantial interest for tax purposes: for companies, beneficial ownership of shares carrying a threshold portion of voting power (excluding fixed dividend only shares), and for other concerns, an aggregated entitlement to a threshold portion of profits, with aggregation permitted with specified associated persons during the previous year. en-us Thu, 29 Aug 2024 16:59:00 +0530 Thu, 09 Jan 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4696 The explanation defines substantial interest for tax purposes: for companies, beneficial ownership of shares carrying a threshold portion of voting power (excluding fixed dividend only shares), and for other concerns, an aggregated entitlement to a threshold portion of profits, with aggregation permitted with specified associated persons during the previous year. Manuals Income Tax Thu, 29 Aug 2024 16:59:00 +0530 https://www.taxtmi.com/manuals?id=4696