Section 83(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 83(1)] [Section 83] [Entire Act]

Union of India - Subsection

Section 83(1)(a) in The Income Tax Act, 2025

(a)has capital gains arising from the transfer of a capital asset, being land, which was used by the assessee or his parent, or the Hindu undivided family for agricultural purposes (original asset), in two years immediately preceding the date of transfer; and

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Union of India - Subsection

Section 83(1)(a) in The Income Tax Act, 2025