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[Cites 0, Cited by 0] [Section 67(13)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(13)(b) in The Income Tax Act, 2025

(b)in a case, where the enhanced compensation or consideration is received by any other person due to the death of the person who made the transfer, or for any other reason, such amount shall be deemed as the income chargeable to tax under the head "Capital gains" in the hands of such other person.