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[Cites 0, Cited by 0] [Section 194(2)] [Section 194] [Entire Act]

Union of India - Subsection

Section 194(2)(n) in The Income Tax Act, 2025

(n)for the purposes of sub-section (1) (Table: Sl. No. 4), the term "transfer" as defined in section 2(109), shall apply to any virtual digital asset, whether capital asset or not.