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[Cites 0, Cited by 0] [Section 90(6)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(6)(b) in The Income Tax Act, 2025

(b)any right to renounce the said entitlement to subscribe to the financial asset, when such right is renounced by the assessee in favour of any person, shall be taken to be nil in the case of such assessee;