Section 54B(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 54B(2)] [Section 54B] [Entire Act]

Union of India - Subsection

Section 54B(2)(i) in The Income Tax Act, 1961

(i)the amount not so utilised shall be charged under section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 54B(2)(i) in The Income Tax Act, 1961