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[Cites 0, Cited by 0] [Section 67(7)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(7)(c) in The Income Tax Act, 2025

(c)for the purposes of section 72 and section 2(101)(b), the cost of acquisition and the period of holding of any securities shall be determined on the basis of the first-in-first-out method.