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Apr 1, 26, 11:40 AM
consideration received or accruing as a result of such transfer for the purposes of section...72. (2) The provisions of sub-section (1) shall not...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
transfer of units, or both, no deduction shall be allowed to the assessee under sections...28 to 58, 60 and 61 or section 93(1)(a) or (e) or under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
by the competent authority or the Assistant Director. (3) The powers under sub-section...is pending; (b) may be exercised by an income-tax authority notified under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...
Act: Income-tax Act, 2025 Year: 2025
