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[Cites 0, Cited by 0] [Section 147(3)] [Section 147] [Entire Act]

Union of India - Subsection

Section 147(3)(d) in The Income Tax Act, 2025

(d)transfer of an asset being, an aircraft or a ship, leased by a unit referred to in clause (c) if such unit commenced its business operations by 31st March, 2030.