Section 43(5)(e) in The Income Tax Act, 1961

[Cites 0, Cited by 9] [Section 43(5)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(5)(e) in The Income Tax Act, 1961

(e)an eligible transaction in respect of trading in commodity derivatives carried out in a [recognised stock exchange][Sub. for "recognised association" by the Act No. 12 of 2020, w.e.f. 1-4-2020], which is chargeable to commodities transaction tax under Chapter VII of the Finance Act, 2013 (17 of 2013),

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Union of India - Subsection

Section 43(5)(e) in The Income Tax Act, 1961