Section 115F(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115F(1)(a) in The Income Tax Act, 1961

(a)if the cost of the new asset is not less than the net consideration in respect of the original asset, the whole of such capital gain shall not be charged under section 45;

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Union of India - Subsection

Section 115F(1)(a) in The Income Tax Act, 1961