Section 87(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 87(4)] [Section 87] [Entire Act]

Union of India - Subsection

Section 87(4)(a) in The Income Tax Act, 2025

(a)the unutilised amount shall be charged under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 87(4)(a) in The Income Tax Act, 2025