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[Cites 0, Cited by 0] [Section 9(10)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(10)(c) in The Income Tax Act, 2025

(c)the value of an asset shall be the fair market value on the specified date of such asset without reduction of liabilities, if any, in respect of the asset, determined in the manner, as may be prescribed;