Section 83(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 83(4)] [Section 83] [Entire Act]

Union of India - Subsection

Section 83(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 two years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 83(4)(a) in The Income Tax Act, 2025