Section 67(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 67(2)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(2)(a) in The Income Tax Act, 2025

(a)any profits or gains arising from receipt of such money or other assets shall be chargeable to income-tax under the head "Capital gains" and shall be deemed to be the income of such person of the tax year in which such money or other asset was received; and

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Union of India - Subsection

Section 67(2)(a) in The Income Tax Act, 2025