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[Cites 0, Cited by 0] [Section 10DA(1)] [Section 10DA] [Entire Act]

Union of India - Subsection

Section 10DA(1)(B) in Income Tax Rules, 1962

(B)in respect of purchase, sale, transfer, lease or use of intangible property during the accounting year, as per the books of accounts, exceeds ten crore rupees,