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[Cites 0, Cited by 0] [Section 263(9)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(9)(b) in The Income Tax Act, 2025

(b)"beneficiary", in respect of an asset means an individual who derives benefit from the asset during the tax year and the consideration for such asset has been provided by any person other than such beneficiary;