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[Cites 0, Cited by 0] [Section 76] [Entire Act]

Union of India - Subsection

Section 76(2) in The Income Tax Act, 2025

(2)For the purposes of sub-section (1), the capital asset shall be—
(a)a unit of a Specified Mutual Fund acquired on or after the 1st April, 2023 or a Market Linked Debenture; or
(b)an unlisted bond or an unlisted debenture which is transferred or redeemed or matures on or after the 23rd July, 2024.