Section 49(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 49(1)] [Section 49] [Entire Act]

Union of India - Subsection

Section 49(1)(b) in The Income Tax Act, 1961

(b)on any distribution of assets on the dissolution of a firm, body of individuals, or other association of persons, where such dissolution had taken place at any time before the 1st day of April, 1987, or

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Union of India - Subsection

Section 49(1)(b) in The Income Tax Act, 1961