Section 72(6)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 72(6)] [Section 72] [Entire Act]

Union of India - Subsection

Section 72(6)(a) in The Income Tax Act, 2025

(a)by converting the cost of acquisition, expenditure incurred wholly and exclusively in connection with such transfer and the full value of the consideration received or accruing as a result of the transfer of the capital asset into the same foreign currency as was initially utilised in the purchase of the shares or debentures; and

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Union of India - Subsection

Section 72(6)(a) in The Income Tax Act, 2025