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[Cites 0, Cited by 0] [Section 221(6)] [Section 221] [Entire Act]

Union of India - Subsection

Section 221(6)(e) in The Income Tax Act, 2025

(e)"security receipt" shall have the same meaning as assigned to it in section 2(1)(zg) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002.