Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 68(2)] [Section 68] [Entire Act]

Union of India - Subsection

Section 68(2)(b) in The Income Tax Act, 2025

(b)the sum so arrived at shall be deemed to be the full value of the consideration for the purposes of section 72.