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[Cites 0, Cited by 0] [Section 67(1)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(1)(i) in Income Tax Rules, 1962

(i)moneys received after the 31st day of October, 1974, on transfer, maturity or realisation of any security or deposit forming part of a fund or by withdrawal from any account in a bank (including a Post Office Savings Bank Account) shall be deemed to be moneys accruing to the fund after that date;