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[Cites 0, Cited by 0] [Section 99(1)] [Section 99] [Entire Act]

Union of India - Subsection

Section 99(1)(b) in The Income Tax Act, 2025

(b)to the son's wife of such individual from assets transferred directly or indirectly on or after the 1st June, 1973, to her by such individual, otherwise than for adequate consideration;