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[Cites 0, Cited by 0] [Section 99(5)] [Section 99] [Entire Act]

Union of India - Subsection

Section 99(5)(c) in The Income Tax Act, 2025

(c)for sub-section (3), "property" includes––
(i)interest in property; or
(ii)movable or immovable property; or
(iii)proceeds of sale of such property and any money, property or investment representing such proceeds; or
(iv)where property is converted into any other property by any method, such other property;