Section 35A(5)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 35A(5)] [Section 35A] [Entire Act]

Union of India - Subsection

Section 35A(5)(a) in The Income Tax Act, 1961

(a)substracting the proceeds of the sale (so far as they consist of capital sums) from the amount of the cost of acquisition of the rights remaining unallowed; and

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Union of India - Subsection

Section 35A(5)(a) in The Income Tax Act, 1961