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[Cites 0, Cited by 0] [Section 2(103)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(103)(b) in The Income Tax Act, 2025

(b)for the purpose of sub-clause (a)—
(i)"undertaking" shall have the meaning assigned to it in clause (35)(i); and
(ii)the determination of the value of an asset or liability for the sole purpose of payment of stamp duty, registration fees or other similar taxes or fees shall not be regarded as assignment of values to individual assets or liabilities;