Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act] Union of India - Subsection Section 5(2)(i) in THE FINANCE ACT, 2021 (i)deemed to be the income of such specified entity of the previous year in which such capital asset or stock in trade or both were received by the specified person; and