Section 67(6)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 67(6)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(6)(a) in The Income Tax Act, 2025

(a)such profits and gains shall be chargeable to income-tax as his income in the tax year in which such stock-in-trade is sold or otherwise transferred by him; and

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Union of India - Subsection

Section 67(6)(a) in The Income Tax Act, 2025