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[Cites 0, Cited by 42] [Section 55(2)] [Section 55] [Entire Act]

Union of India - Subsection

Section 55(2)(i) in The Income Tax Act, 1961

(i)where the capital asset became the property of the previous owner or the assessee before the 1st day of April, 2001, means all expenditure of a capital nature incurred in making any additions or alterations to the capital asset on or after the said date by the previous owner or the assessee, and