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[Cites 0, Cited by 0] [Section 44DB(5)] [Section 44DB] [Entire Act]

Union of India - Subsection

Section 44DB(5)(vi) in The Income Tax Act, 1961

(vi)the transfer is in accordance with the conditions specified by the Central Government, by notification in the Official Gazette, having regard to the necessity to ensure that the transfer is for genuine business purposes;