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[Cites 0, Cited by 14] [Section 43(5)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(5)(c) in The Income Tax Act, 1961

(c)a contract entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing or arbitrate to guard against loss which may arise in the ordinary course of his business as such member; [or] [ Inserted by Act 18 of 2005, Section 14 (w.e.f. 1.4.2006).]