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[Cites 0, Cited by 0] [Section 73(2)] [Section 73] [Entire Act]

Union of India - Subsection

Section 73(2)(a) in The Income Tax Act, 2025

(a)serial number 1, "previous owner of the property" for any capital asset owned by an assessee, means the last previous owner of the capital asset who acquired it by a mode of acquisition other than that referred to in column B thereof;