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[Cites 0, Cited by 0] [Section 67(7)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(7)(b) in The Income Tax Act, 2025

(b)such profits and gains shall not be regarded as income of the depository who is deemed to be the registered owner of securities by virtue of section 10(1) of the Depositories Act, 1996; and