Section 88(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 88(4)] [Section 88] [Entire Act]

Union of India - Subsection

Section 88(4)(a) in The Income Tax Act, 2025

(a)the unutilised amount shall be charged under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 88(4)(a) in The Income Tax Act, 2025