Section 115JB(2)(fc) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JB(2)(fc) in The Income Tax Act, 1961

(fc)the amount representing notional loss on transfer of a capital asset, being share of a special purpose vehicle, to a business trust in exchange of units allotted by the trust referred to in clause (xvii) of section 47 or the amount representing notional loss resulting from any change in carrying amount of said units or the amount of loss on transfer of units referred to in clause (xvii) of section 47; or

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Union of India - Subsection

Section 115JB(2)(fc) in The Income Tax Act, 1961