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[Cites 0, Cited by 0] [Section 277(1)] [Section 277] [Entire Act]

Union of India - Subsection

Section 277(1)(iii) in The Income Tax Act, 2025

(iii)the inventory being securities not listed on a recognised stock exchange, or listed but not quoted on a recognised stock exchange with regularity from time to time, shall be valued at actual cost initially recognised as per the income computation and disclosure standards notified under section 276(2);