Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 98(b)] [Section 98] [Entire Act] Union of India - Subsection Section 98(b)(i) in The Income Tax Act, 2025 (i)it contains any provision for the direct or indirect re-transfer of the whole or any part of the income or assets to the transferor; or