Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 45(5)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(5)(i) in The Income Tax Act, 1961

(i)in relation to the amount referred to in clause (b), the cost of acquisition and the cost of improvement shall be taken to be nil;