Section 54G(2)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 54G(2)(i) in The Income Tax Act, 1961

(i)the amount not so utilised shall be charged under section 45 as the income of the previous year in which the period of three years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 54G(2)(i) in The Income Tax Act, 1961