Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 261] [Entire Act] Union of India - Subsection Section 261(b) in The Income Tax Act, 2025 (b)"asset" includes any money, bullion, jewellery, virtual digital asset or other valuable article or thing, held in physical or virtual form;
