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[Cites 0, Cited by 0] [Section 352(7)] [Section 352] [Entire Act]

Union of India - Subsection

Section 352(7)(b) in The Income Tax Act, 2025

(b)the person to whom any asset forming part of the computation of accreted income under sub-section (2) has been transferred, where the tax on accreted income is payable under the cases specified in sub-section (4) (Table: Sl. No. 9).