Section 413(5)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 413(5)] [Section 413] [Entire Act]

Union of India - Subsection

Section 413(5)(a) in The Income Tax Act, 2025

(a)which has been transferred, directly or indirectly on or after the 1st June, 1973, by the assessee to his spouse or minor child or son's wife or son's minor child, otherwise than for adequate consideration, and which is held by, or stands in the name of, any of the said persons; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 413(5)(a) in The Income Tax Act, 2025