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[Cites 0, Cited by 0] [Section 499(4)] [Section 499] [Entire Act]

Union of India - Subsection

Section 499(4)(a) in The Income Tax Act, 2025

(a)"assets" means land, building, machinery, plant, shares, securities, fixed deposits in banks, and virtual digital asset, to the extent to which any of the said assets do not form part of the stock-in-trade of the business of the assessee;