Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 93(4)] [Section 93] [Entire Act] Union of India - Subsection Section 93(4)(a) in The Income Tax Act, 1961 (a)"Assets" includes property or rights of any kind and "transfer" in relation to rights includes the creation of those rights;