Section 80IB(10)(f) in The Income Tax Act, 1961

[Cites 0, Cited by 31] [Section 80IB(10)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(10)(f) in The Income Tax Act, 1961

(f)in a case where a residential unit in the housing project is allotted to a person being an individual, no other residential unit in such housing project is allotted to any of the following persons, namely:-

(i)the individual or the spouse or the minor children of such individual,

(ii)the Hindu undivided family in which such individual is the karta,

(iii)any person representing such individual, the spouse or the minor children of such individual or the Hindu undivided family in which such individual is the karta.]

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Union of India - Subsection

Section 80IB(10)(f) in The Income Tax Act, 1961