Section 2(42A)(g) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 2(42A)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(42A)(g) in The Income Tax Act, 1961

(g)in the case of a capital asset, being a share or shares in an Indian company, which becomes the property of the assessee in consideration of a demerger, there shall be included the period for which the share or shares held in the demerged company were held by the assessee ;

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 2(42A)(g) in The Income Tax Act, 1961