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

(b)so far as the movable or immovable property so transferred to his minor child or his son's minor child is concerned, it shall, even after the date of attainment of majority by such minor child or son's minor child, as the case may be, continue to be included in the movable or immovable property of the assessee for recovering any arrears due from the assessee in respect of any period prior to such date.

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Union of India - Subsection

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