Section 9B(2)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 9B(2)(i) in The Income Tax Act, 1961

(i)deemed to be the income of such specified entity of the previous year in which such capital asset or stock in trade or both were received by the specified person; and

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Union of India - Subsection

Section 9B(2)(i) in The Income Tax Act, 1961