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[Cites 0, Cited by 0] [Section 11UAB(1)] [Section 11UAB] [Entire Act]

Union of India - Subsection

Section 11UAB(1)(i) in Income Tax Rules, 1962

(i)being an immovable property, being land or building or both, shall be the value adopted or assessed or assessable by any authority of the Central Government or a State Government for the purpose of payment of stamp duty in respect of such immovable property on the date on which the inventory is converted into, or treated, as a capital asset;