Capital gains on purchase by company of its own shares or other specified securities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by company of its own shares or other specified securities. (1) If a shareholder or a holder of other specified securities receives any consideration from any company for the purchase of its own sha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pany purchases the shares or other specified securities. (2) If the shareholder receives any consideration of the nature referred to in section 2(40)(f), from any company in respect of buy-back of sh....