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[Cites 0, Cited by 0] [Section 174(7)] [Section 174] [Entire Act]

Union of India - Subsection

Section 174(7)(d) in The Income Tax Act, 2025

(d)"capital sum" means—
(i)any sum paid or payable by way of a loan or repayment of a loan; and
(ii)any other sum paid or payable otherwise than as income, being a sum, which is not paid or payable for full consideration in money or money's worth.