Circular No. 2/2019 : Section 56 of the Income-tax Act, 1961 - Income from other sources - Withdrawal of Circular No. 10/2018 dated 31-12-2018 on applicability of section 56(2)(viia) of the Income-tax Act, 1961 for issue of shares by a company in which public are not substantialy interested
4 January 2019 - Legalspace