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[Cites 0, Cited by 0] [Section 115JB(2C)] [Section 115JB] [Entire Act]

Union of India - Subsection

Section 115JB(2C)(C) in The Income Tax Act, 1961

(C)gains or losses from investments in equity instruments designated at fair value through other comprehensive income in accordance with the Indian Accounting Standards 109 adjusted on the convergence date;