Section 67(14)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 67(14)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(14)(a) in The Income Tax Act, 2025

(a)such capital gains shall be chargeable to income-tax for the tax year in which the certificate of completion for the whole or part of the project is issued by the competent authority; and

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Union of India - Subsection

Section 67(14)(a) in The Income Tax Act, 2025