Section 119(4)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 119(4)] [Section 119] [Entire Act]

Union of India - Subsection

Section 119(4)(a) in The Income Tax Act, 2025

(a)where a change in the voting power and shareholding takes place in the tax year referred to in that sub-section due to death of shareholder or transfer of shares by way of gift to any relative of the shareholder; or

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Union of India - Subsection

Section 119(4)(a) in The Income Tax Act, 2025