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[Cites 0, Cited by 0] [Section 51(4)] [Section 51] [Entire Act]

Union of India - Subsection

Section 51(4)(a) in The Income Tax Act, 2025

(a)any expenditure on the acquisition of the site of the source of any mineral or group of associated minerals referred to in the said sub-section or of any rights in or over such site; or