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[Cites 0, Cited by 0] [Section 70(1)] [Section 70] [Entire Act]

Union of India - Subsection

Section 70(1)(zc) in The Income Tax Act, 2025

(zc)of a capital asset, being any work of art, archaeological, scientific or art collection, book, manuscript, drawing, painting, photograph or print, to—
(i)the Government; or
(ii)a University; or
(iii)the National Museum, National Art Gallery or National Archives; or
(iv)such other public museum or institution as may be notified by the Central Government to be of national importance or of renown throughout any State;