Section 82(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 82(1)] [Section 82] [Entire Act]

Union of India - Subsection

Section 82(1)(a) in The Income Tax Act, 2025

(a)has long-term capital gains arising from the transfer of a capital asset, being buildings or lands appurtenant thereto, and being a residential house, the income of which is chargeable under the head "Income from house property" (original asset); and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 82(1)(a) in The Income Tax Act, 2025