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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(47)] [Section 2] [Entire Act] Union of India - Subsection Section 2(47)(c) in The Income Tax Act, 1961 (c)any other digital asset, as the Central Government may, by notification in the Official Gazette specify: