Section 82(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 82(4)] [Section 82] [Entire Act]

Union of India - Subsection

Section 82(4)(a) in The Income Tax Act, 2025

(a)the unutilised amount shall be charged to tax under section 67 as the income of the tax year in which the period of three years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 82(4)(a) in The Income Tax Act, 2025