Section 9(3)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 9(3)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(3)(d) in The Income Tax Act, 1961

(d)"specified date" means the -

(i)date on which the accounting period of the company or, as the case may be, the entity ends preceding the date of transfer of a share or an interest; or

(ii)date of transfer, if the book value of the assets of the company or, as the case may be, the entity on the date of transfer exceeds the book value of the assets as on the date referred to in sub-clause (i), by fifteen per cent.

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Union of India - Subsection

Section 9(3)(d) in The Income Tax Act, 1961