Section 54GB(1)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 54GB(1)(ii) in The Income Tax Act, 1961

(ii)the assessee, before the due date of furnishing of return of income under sub-section (1) of section 139, utilises the net consideration for subscription in the equity shares of an eligible company (hereinreferred to as the company); and

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Union of India - Subsection

Section 54GB(1)(ii) in The Income Tax Act, 1961