Question
……………… is the way of raising funds by issue
of shares or of convertible securities by a company to a select group of persons which is neither a public issue nor a rights issue.Solution
    Private Placement is the way of raising funds by issue of shares or of convertible securities by a company to a select group of persons which is neither a public issue nor a rights issue. The primary market can raise the funds for the first time through IPO (Initial Public Offer) or through Follow-On Public Offer (all the offers subsequent to the initial public offer). A qualified institutional placement is a private placement of equity shares or securities convertible into equity shares by a listed company to Qualified Institutional Buyers only.
Dearness allowance is taxable in case of:
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