https://www.taxtmi.com/manuals?id=5419 Definition of Free Reserves under section 2(43) identifies reserves available for distribution as dividend per the latest audited balance sheet, and expressly excludes any amount representing unrealised gains, notional gains or revaluation of assets, and any change in carrying amount of an asset or liability recognized in equity, including surplus in profit and loss arising from fair value measurement. en-us Tue, 22 Oct 2024 11:07:00 +0530 Wed, 06 Nov 2024 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5419 Definition of Free Reserves under section 2(43) identifies reserves available for distribution as dividend per the latest audited balance sheet, and expressly excludes any amount representing unrealised gains, notional gains or revaluation of assets, and any change in carrying amount of an asset or liability recognized in equity, including surplus in profit and loss arising from fair value measurement. Manuals Companies Law Tue, 22 Oct 2024 11:07:00 +0530 https://www.taxtmi.com/manuals?id=5419