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[Cites 0, Cited by 0] [Section 67(2)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(2)(b) in The Income Tax Act, 2025

(b)for the purposes of section 72, the value of any money or the fair market value of other assets on the date of such receipt shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset.