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[Cites 0, Cited by 0] [Section 2(103)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(103)(a) in The Income Tax Act, 2025

(a)"slump sale" means the transfer of one or more undertaking, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such transfer;