https://www.taxtmi.com/acts?id=53677 Amendment of section 124 expands the treatment of shares transferred after seven years by linking the transfer with any unpaid or unclaimed dividend. It also inserts the word "Authority" after "Fund" in sub-section (6), its proviso and the Explanation, aligning the terminology in the provision governing the relevant Fund and Authority. en-us Tue, 24 Mar 2026 14:27:34 +0530 Tue, 24 Mar 2026 14:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53677 Amendment of section 124 expands the treatment of shares transferred after seven years by linking the transfer with any unpaid or unclaimed dividend. It also inserts the word "Authority" after "Fund" in sub-section (6), its proviso and the Explanation, aligning the terminology in the provision governing the relevant Fund and Authority. Act-Rules Bills Tue, 24 Mar 2026 14:27:34 +0530 https://www.taxtmi.com/acts?id=53677