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[Cites 0, Cited by 4] [Section 47] [Entire Act]

Union of India - Subsection

Section 47(ix) in The Income Tax Act, 1961

(ix)any transfer of a capital asset, being any work of art, archaeological, scientific or art collection, book, manuscript, drawing, painting, photograph or print, to the Government or a University or the National Museum, National Art Gallery, National Archives or any such other public museum or institution as may be notified by the Central Government in the Official Gazette to be of national importance or to be of renown throughout any State or States.