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[Cites 0, Cited by 0] [Section 67(10)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(10)(d) in The Income Tax Act, 2025

(d)the provisions of this sub-section shall operate in addition to the provisions of section 8 and the taxation under the said section shall be worked out independently, when a capital asset is received by a specified person from a specified entity in connection with the reconstitution of such specified entity.