Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(37A)] [Section 10] [Entire Act] Union of India - Subsection Section 10(37A)(a) in The Income Tax Act, 1961 (a)the land or building or both owned by the assessee as on the 2nd day of June, 2014 and which has been transferred under the scheme; or