Section 13(1)(iia) in The Income Tax Act, 1961

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Union of India - Subsection

Section 13(1)(iia) in The Income Tax Act, 1961

(iia)[ any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from the end of the previous year in which such asset is acquired or the 31st day of March, [1993] [ Inserted by Act 49 of 1991, Section 8 (w.r.e.f. 1.4.1983).][, whichever is later; ] [ Inserted by Act 49 of 1991, Section 8 (w.r.e.f. 1.4.1983).]

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Union of India - Subsection

Section 13(1)(iia) in The Income Tax Act, 1961