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[Cites 0, Cited by 0] [Section 90(3)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(3)(b) in The Income Tax Act, 2025

(b)the purchase price for the previous owner, in the case covered in section 73 (Table: Sl. No. 1), where such asset was acquired by purchase by the previous owner as defined in sub-section (2) of the said section; and