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[Cites 0, Cited by 0] [Section 32(d)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(d)(i) in The Income Tax Act, 2025

(i)"discount" means the difference between the amount received or receivable by the infrastructure capital company or infrastructure capital fund or public sector company or scheduled bank issuing the bond, and the amount payable on maturity or redemption of such bond;